Write up the following transactions in the Journal of Ashok, Delhi and post them to the Ledger for April, 2018. Also, prepare the Trial Balance as on 30th April, 2018. 2018 ₹ April 1 Commenced business with cash* 40,000 April 2 Opened Bank Account and deposited cheque from Saving A/c* 3,00,000 April 5 Bought goods against cheque 50,000 April 7 Sold goods to Amit, Chandigarh 25,000 April 9 Bought goods from Parvat, Delhi 51,000 April 12 Received cheque from Amit* 19,500 Discount allowed* 500 April 13 Issued cheque to Parvat* 39,000 Discount allowed by him* 1,000 April 16 Withdrew cash for personal expenses* 10,000 April 17 Received cash from Amit and deposited into bank* 5,000 April 25 Paid rent by cheque 9,000 April 29 Goods sold to Romy, Delhi 48,000 Inter-state transactions are subject to levy of IGST 12% and Intra-state transactions are subject to levy of CGST and SGST 6% each. GST is not levied on transactions marked with (*).