Record the following transactions of Prabhat Electric Co., Delhi in the proper subsidiary bookJ
| Jan 1 | Sold on credit to Grover & Co., Kanpur 10 crompton water coolers @ Rs.6000 each 5 pedestal Fans @ Rs.2,000 each Trade Discount 10% Charged IGST @ 12% |
| Jan 5 | purchased on Credit from Ram & Brons, Delhi: 25 Videocon washing Machines @ Rs.7,000 each 10 wall Fans @ Rs. 1,500 each. Trade Discount 25% plus CGST and SGST @ 6% each. |
| Jan 10 | Purchased for cash from Raja & Co ., Delhi 10 Electric Kettles @ Rs.750 Plus CGST and SGST @ 6% each. |
| Jan 15 | Sold to Mahesh Bros, chandigarh: 5 Crompton water coolers @ Rs.7,000 each 2 pedestal Fans @ 2,500 each charged IGST @ 12% |
| Jan 18 | Returned to Ram & Bros 2 Videocon washing machines being defective |
| Jan 20 | Purchased from sethi & Co., Delhi 20 Toasters @ Rs.800 They charged CGST and SGST @ 6% each |
| Jan 27 | Mahesh Bros, returned one Crompton water cooler.it being defective |
