3. During April 2019,Journalise following transactions took place in the business of Chand Ram &
Sons, Delhi:
2 Bought goods from Julie, Delhi (CGST and SGST of 6% each 9000
3 Sold goods to Allen, Mumbai (IGST of 12%). 10,000
5 Bought goods from Rahul, Delhi for cash (CGST and SGST of 6% each) 12,000
Prepaid Rent Rs 1000
15. Salaries outstanding Rs 500
25 Additional cash of 5,000 invested in the business. IS
(4 Points
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