Enter the following transactions in the Sales Return urn Book of Raj Computers- Delhi-Write up the Ledger Accounts-

nbsp; Sales Return Book of Raj Computers, Delhi nbsp; nbsp; nbsp; nbsp; Date Particulars ...

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Enter the following transactions in the Sales Return Book of Raj Computers, Delhi:

2018

July 1 Sohan & Sons returned 2 Laptops HP sold @ ₹ 40,000 each plus CGST and SGST @ 6% each

July 2 Ramesh & Sons, Noida returned 2 'Ricoh' printers sold @ ₹ 10,000 each plus IGST @ 12%

July 25 Dinesh, Chandigarh returned 10 HP Desktops sold @ ₹ 20,000 each plus IGST @ 12% for delayed supply

July 26 Computer Mouse returned by Ravi, Delhi sold to him for cash ₹ 2,000 plus CGST and SGST @ 6% each

Write up the Ledger Accounts.

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2019
April 1	Sold to M/s. Gupta Furniture House, Delhi:
	100 Chairs @ ₹ 1,500 per chair
	40 Tables @ ₹ 2,000 per table
	Less: Trade Discount @ 5%
	Charged IGST @ 12%
April 10	Sold to M/s. Ajit Singh & Sons, Kolkata:
	150 Desks @ ₹ 1,000 per desk
	160 Chairs @ ₹ 1,500 per chair
	Less: Trade Discount @ 5%
	Charged CGST and SGST @ 6% each
April 15	Sold to M/s. Ideal Furniture House, Darjeeling:
	10 Sofa sets @ ₹ 75,000 each
	5 Almirahs @ ₹ 3,000 each
	25 Office Tables @ ₹ 4,000 each
	Less: Trade Discount @ 10%
	Charged CGST and SGST @ 6% each

From the following Subsidiary Books prepare necessary ledger accounts and balance them.

2019
April 1	Purchased from Ram Prasad, Chennai:
	100 metres Silk @ ₹ 400 per metre
	75 metres Velvet @ ₹ 150 per metre
	Plus IGST @ 12%
April 10	Sold to Rati Ram, Ahmedabad:
	60 metres Silk @ ₹ 500 per metre
	10 metres Velvet @ ₹ 200 per metre
	Charged IGST @ 12%
April 12	Sold to Ramaswami, Kochi
	10 metres Silk @ ₹ 550 per metre
	10 metres Velvet @ ₹ 200 per metre
	Charged CGST and SGST @ 6% each
April 18	Roop Narain & Sons Kochi purchased from us:
	10 metres Silk @ ₹ 550 per metre
	5 metres Velvet @ ₹ 200 per metre
	Allowed Trade Discount 10%, charged CGST and SGST @ 6% each
April 22	Purchased from Man Mohan Lal, Varanasi:
	Shirting Cloth ₹ 10,000
	Sarees ₹ 60,000
	Received Trade Discount 10%, plus IGST @ 12%
April 23	Sold to Brij Mohan & Bros., Mathura:
	Shirting Cloth ₹ 7,000
	Sarees ₹ 25,000
	Charged IGST @ 12%

2019
March 1	Mathur Bros., New Delhi, returned:
	5 pairs of Shoes for being defective @ ₹ 2,000 per pair
	Less: Trade Discount 10%, IGST was charged @ 18%
March 5	Returned to Kanpur Leather Private Ltd., Kanpur:
	100 pairs of Chappals being not up to the approved sample. They were purchased @ ₹ 300 per pair
	Less: Trade Discount 15%
	IGST was paid @ 18%
March 12	Baluja Shoes Co., Mumbai, returned 12 pairs of ladies chappals sold to them @ ₹ 4,000 per pair
	Less: Trade Discount 10%, CGST and SGST was charged @ 9% each
March 20	Returned to Bata Shoes Pvt Ltd., Mumbai:
	100 pairs B.S.C Canvas Shoes @ ₹ 500 per pair
	Less: Trade Discount 15%
	CGST and SGST was paid @ 9% each

2018
April 1	Sold to M/s. Gupta Furniture House, Delhi:
	100 Chairs @ ₹ 1,500 per chair
	40 Tables @ ₹ 2,000 per table
	Less: Trade Discount @ 5%
	Charged IGST @ 12%
April 10	Sold to M/s. Ajit Singh & Sons, Kolkata:
	150 Desks @ ₹ 1,000 per desk
	160 Chairs @ ₹ 1,500 per chair
	Less: Trade Discount @ 5%
	Charged CGST and SGST @ 6% each
April 15	Sold to M/s. Ideal Furniture House, Darjeeling:
	10 Sofa sets @ ₹ 75,000 each
	5 Almirahs @ ₹ 3,000 each
	25 Office Tables @ ₹ 4,000 each
	Less: Trade Discount @ 10%
	Charged CGST and SGST @ 6% each

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2018
July 1	Sohan & Sons returned 2 Laptops HP sold @ ₹ 40,000 each plus CGST and SGST @ 6% each
July 2	Ramesh & Sons, Noida returned 2 'Ricoh' printers sold @ ₹ 10,000 each plus IGST @ 12%
July 25	Dinesh, Chandigarh returned 10 HP Desktops sold @ ₹ 20,000 each plus IGST @ 12% for delayed supply
July 26	Computer Mouse returned by Ravi, Delhi sold to him for cash ₹ 2,000 plus CGST and SGST @ 6% each

Sales Return Book of Raj Computers, Delhi
Date	Particulars	Credit Note No	L.F.	Details (Rs)	Sales Value (Rs)	Output CGST (Rs.)	Output SGST (Rs.)	Output IGST (Rs.)	Total (Rs.)
2018
July 01	Sohan & Sons, Delhi
	2 Laptops HP sold @ Rs. 40,000 each			80,000
	Add: 6% CGST			4,800
	6% SGST			4,800
				89,600	80,000	4,800	4,800	-	89,600

July 02	Ramesh & Sons, Noida
	2 Ricoh Printers sold @ Rs. 10,000 each			20,000
	Add: 12% IGST			2,400
				22,400	20,000	-	-	2,400	22,400

July 25	Dinesh, Chandigarh
	10 HP Desktop sold @ Rs. 20,000 each			2,00,000
	Add:12% IGST			24,000
				2,24,000	2,00,000	-	-	24,000	2,24,000
July 31					3,00,000	4,800	4,800	26,400	3,36,000