The following purchases were made by M/s. B.K Gupta, Kolkata, during the month of April, 2018. Prepare Purchases Book and post them in the Ledger Accounts: 2018 April 8 Purchased on credit from Subodh Brothers, Delhi: 5 chests of tea ₹ 7,000 per chest at a Trade Discount of 10% plus IGST 12% and packing and other charges ₹ 500. April 12 Purchased in cash 20 boxes of tea ₹ 500 per box at a Trade Discount of 10% plus CGST and SGST 6% each. April 18 Purchased on credit 3 show cases ₹ 7,500 per case from Raj Furnishing House at a Trade Discount of 10% plus CGST and SGST 6% each. April 20 Purchased on credit 15 boxes of tea ₹ 600 per box at a Trade Discount of 10% from Siliguri Tea Agency, Siliguri, West Bengal plus CGST and SGST 6% each and packing and other charges ₹ 50. April 25 Purchased 5 kgs of Special Green Tea on credit from Darjeeling Tea House, Darjeeling, West Bengal ₹ 500 per kg at a Trade Discount of 10% plus CGST and SGST 6% each for household consumption of proprietor.