5. Record the following transactions in the books of Darshan Kumar:
2018
Oct. 2 Purchased goods for R6,00,000 from Mamta outside the State.
Oct. 18 Sold goods for 4,00.000 outside the State to Jagdish Singh
Nov. 15 Sold goods for 33,50,000 locally to Kamalit Kaur
Nov. 29 Paid 3000 for refreshment in cash.
Dec. 10 Purchased Printer for office 20.000 (locally) from Prem Kumar.
Dec. 31 Paid balance GST to the Government
(Assuming CGST a 9% and SGST 99.)
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