16.Pass journal entries in the books of Ganguly assuming all transactions have been entered in the state of West Bengal. Assume GST @ 12%.

(a) Purchased goods for 2,00,000 and payment made by cheque.

(b) Ganguly withdrawn 20,000 from bank for his personal use.

(c) Sold goods for 1,60,000 to Nandan.

(d) Wages paid to the employees 7,000.

(e) Purchased goods for 50,000 on credit.

(f) Paid for printing and stationery 4,000.

(g) Received commission 5,000.

(h) Travelling expenses paid 12,000.

(i) Electricity bill paid 25,000.

(j) Output GST adjusted against Input GST.