Journalise the following transactions in the Journal of M/*. Gupta Brothers (Prop. Shri R. K. Gupta), Delhi and post them to the Ledger:
| March 1 | Started business with cash | 2,00,000 |
| March 2 | Opened bank account with SBI | 80,000 |
| March 4 | Goods purchased from Raj, Jaipur (Rajasthan) | 22,000 |
| March 5 | Goods purchased for cash | 30,000 |
| March 8 | Goods Sold to Naman, Delhi | 12,000 |
| March 10 | Cash paid to Raj | 22,000 |
| March 15 | Cash Received from Naman | 11,700 |
| | Discount allowed | 300 |
| March 16 | Paid wages | 200 |
| March 18 | Furniture Purchased for office use | 5,000 |
| March 20 | Withdrawn from bank for personal use | 4,000 |
| March 22 | Issued cheque for rent | 3,000 |
| March 23 | Goods taken for household purpose. these goods were purchased from Raj | 2,000 |
| March 24 | Drawn cash from bank for office use | 6,000 |
| March 26 | Commission received | 1,000 |
| March 27 | Bank charges | 300 |
| March 28 | Cheque issued for insurance premium of proprietor | 3,000 |
| March 29 | Paid salary | 10,000 |
| March 30 | Cash sales | 20,000 |
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 (*).
