Write the following transactions in the Cash Book of Premium Stores, Kolkata (Proprietor Amrit Kumar): 2019 ₹ Jan. 1 Commenced business with cash 50,000 Jan. 2 Opened Bank Account and deposited cash in bank 20,000 Purchased goods in cash of ₹ 5,000 plus CGST and SGST 6% each 5,000 Jan. 4 Paid wages 500 Jan. 6 Cash sales of ₹ 2,000 plus CGST and SGST 6% each 2,000 Purchased goods for ₹ 10,000 plus CGST and SGST 6% each for cash Jan. 10 Sold goods of ₹ 4,000 plus CGST and SGST 6% each and payment received by cheque which is deposited in Bank, allowed cash discount of ₹ 400 Received from Amit 5,900 Allowed him discount 100 Jan. 15 Paid to Bhaskar 2,800 Received discount 200 Jan. 18 Purchased goods from Kanchan, Delhi of ₹ 10,000 plus IGST 12% Jan. 20 Goods were destroyed during transportation, Transport Company settled the claim for ₹ 10,000 in full Jan. 27 Received cheque from the transport company 10,000 Jan. 28 Withdrew for office use 5,000