Oswal woollen Mills, Amritsar (punjab) sold shawls to Gupta shawls, Jaipur as per details: sold 100 shawls@Rs. 200 per shawl on 4th January 2018, IGST is levied@12%. Trade discount 25% and cash discount 5 person if full payment is made within 14 days. Gupta shawls sent fifty percent of the payment on 14th January 2018 and balance payment on 10th February 2018.. Pass journal entries.
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