On 1st March, 2019, Shri Kailash Chand, Lucknow commenced business with cash ₹ 50,000. The following are his transactions for the month of March, 2019. Record them in proper books, post them to the Ledger and take out a Trial Balance: 2019 ₹​ March 1 Bought goods for cash* 5,000 Purchased from Hari, Lucknow*: 5 Laptops ₹ 35,000 each 5 Desktops ₹ 25,000 each Less: Trade Discount 15% March 2 Purchased computer & printer from M/s. Computer Mart against cash for office use* 20,000 March 5 Deposited into bank 15,000 March 7 Sold goods to Shri Ramesh Chand, Kanpur*: 2 Laptops ₹ 32,000 each 2 Desktops ₹ 24,000 each March 10 Received Cheque from Shri Ramesh Chand on account 75,000 March 14 Received another Cheque in full settlement from Ramesh Chand 49,440 March 15 Sold goods to Jagdish, Kolkata**: 2 Laptops ₹ 35,000 each 2 Desktops ₹ 25,000 each Less: Trade Discount 5% March 18 Bought from Shyam Lal, Delhi**: 10 Keyboards ₹ 1,000 each 10 Mouse ₹ 500 each March 20 Drew cash from bank for office 17,000 March 21 Paid to Shyam Lal in full settlement 16,500 March 23 Cash Sales 5 Keyboards ₹ 1,200 each and 5 Mouse ₹ 600 each* March 25 Paid Salary 2,500 March 28 Paid Rent* 1,500 March 30 Paid into bank 5,000 March 31 Drew cash for personal expenses 500 ​ ​Transactions marked with (*) are intra-state transactions subject to CGST and SGST 6% each.Transactions marked with (**) are inter-state transactions subject to IGST 12%.