Enter the following transactions in Proper Subsidiary Books of Ram, Lucknow (UP) for the month of January 2018:
| 2018 Jan.1 | Sold to Ramesh of Delhi goods Rs.15,000 Charged IGST @12% | |
| Jan.1 | Bought goods from Hari Ram, kanpur (Up) for Rs.8,000 plus CGST and SGST @ 6% | |
| Jan.2 | Ramesh retumed goods | 1,000 |
| Jan.2 | Sold to Dina nath Luckow goods of Rs.10,000 Charged CGST @ 6% each | |
| Jan.4 | Returned goods to Mangal | 5,000 |
| Jan.4 | Sold to zakir Hussain, Lucknow goods of Rs.5,000 Plus CGST and @ 6% each | |
| Jan.5 | Zakir Hussain returned goods | 500 |
| Jan.7 | Returned goods to Hari ram | 500 |
| Jan.9 | Purchased from raghunath, Delhi goods of Rs.10,000 subject to a trade discount of 10% plus IGST @ 12 % | |
| Jan.10 | Sold goods to Raja ram subject to Trade discount of 5% charged CGST and SGST @ 6% each | 5,000 |
