On 1st April, 2018, the following were Ledger balances of M/*. Ram & Co., Delhi: Cash in Hand – Rs.300; Cash at Bank – Rs. 7,000; Bills Payable – Rs. 1,000; Zahir (Dr.) – Rs. 800; Stock – Rs. 4,000; Gobind (Cr.) – Rs. 2,000; Sharma (Dr.) – Rs. 1,500; Rahul (Cr.) – Rs. 900; Capital – Rs.9,700. Transactions during the month of April, 2018 were:
| 2018 April 2 | Bought goods from Gobind, Delhi | 9,000 |
| April 3 | Sold goods to Sharma, Kanpur | 1,000 |
| April 5 | Bought goods from Rahul,Delhi | 1,200 |
| April 8 | Sold goods to Zahir, kolkata | 5,00 |
| April 15 | Paid Gobind by cheque | 1,500 |
| April 18 | Received from a cheque of | 2,000 |
| | Allowed him discount | 50 |
| April 20 | Sold goods to Sharma, Kanpur | 800 |
| April 20 | Paid Rent by cheque | 200 |
| April 25 | Sold goods to Zahir, kolkata | 1,000 |
| April 30 | paid salaries in cash | 300 |
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 (*).
Post the above transactions to the Ledger and prepare the Trial Balance on 30th April, 2018.
