D.Chadha commenced business on 1st January, 2017. His transactions for the month are given below. Journalise them. 2018 ₹ Jan. 1 Commenced business with cash 25,000 Jan. 2 Opened Bank Account with cheque from his Savings Account 2,25,000 Jan. 3 Bought goods from Ramesh & Co., Delhi, paid CGST and SGST 6% each 54,000 Jan. 3 Sold goods to Rajesh of ₹ 60,000, charged CGST and SGST 6% each Jan. 7 Bought goods ₹ 65,000 from Rahul, Chennal, paid IGST 12% Jan. 8 Paid wages in cash 8,000 Jan. 8 Sold goods to Mahesh, Kochi of ₹ 60,000; charged IGST 12% Jan. 10 Received cheque from Rajesh(Discount allowed ₹ 1,200) 66,000 Jan. 10 Paid into bank 66,000 Jan. 11 Paid to Ramesh & Co. (discount received ₹ 2,700) 51,300 Jan. 12 Paid rent ₹ 15, 000 per month for three months up to March, paid CGST and SGST 6% each Jan. 15 Paid wages in cash 8,000 Jan. 15 Paid office expenses in cash 700 Jan. 21 Sold to Mahesh, Delhi goods of ₹ 25,000, charged CGST and SGST 6% each Jan. 22 Paid office expenses in cash 500 Jan. 22 Paid Rahul by cheque (discount ₹ 3,200) 61,300 Jan. 25 Received cheque from Mahesh Kochi (discount ₹ 1,500) 65,700 Jan. 27 Mahesh, Delhi returned goods (not up to sample) 2,000 Jan. 29 Paid wages in cash 10,000 Jan. 31 Paid office expenses in cash 400 Jan. 31 Paid salaries for the month 20,000