Disposal Account for the year ended 31st March, 2020.821. Journalise the following transactions in the books of M/s Vinod:2019Jan. 1Purchased goods from Karan for 4,00,000 at a trade discount of 10%plus CGST and SGST @ 9% each.Jan. 6Sold goods to Vikas costing 40,000 at 25% above cost, less tradediscount of 10% plus CGST and SGST 6% each and a cash discountof 5%. Vikas did not avail the cash discountJan. 16Paid salary of 20,000 to Manik who provides 60% of his services tobusiness and rest for domestic service of M/s Vinod.Purchased machinery for 3,40,000 plus IGST @ 18% by taking loanof 2,00,000 from SBI bank and balance paid by cash.Jan. 20Jan. 22Goods given as charity costing 5,000, sale price 6,000, CGST andSGST @ 6% each was paid at the time of purchase of such goods.Sold goods to Sanjeev for 50,000, legs 10% trade discount plus CGSTand SGST @ 9% each. Received cheque for the amount.Jan. 25Jan. 27Bought shares of "Reliance Ltd." for 1,00,000. All the payment ismade by cheque.Jan. 29Electricity expenses 1,000 paid by cheque.OR​