a) Record the following transactions in the books of Meenal & Co., Rajasthan for the month of April 2019 [8 Marks] b) Prepare Harish Traders A/c, Purchases A/C, Bank A/c [4 Marks] 01.04.2019 03.04.2019 04.04.2019 05.04.2019 08.04.2019 15.04.2019 22.04.2019 Opening balances of Cash Rs 70,000, bank balance of Rs 2,50,000, office equipment of Rs 3,00,000 and a bank loan of Rs 1,50,000. Purchased goods from Harish Traders for Rs 30,000 @ 10% trade discount. CGST and SGST@ 6% each is applicable. Sold goods to Kashish Enterprises for Rs 40,000 @ 10% trade discount. CGST and SGST @ 6% each is applicable. Returned goods worth Rs 3,000 (gross) to Harish traders. Withdrew goods for personal use worth Rs 5,000. Paid a cheque of Rs 27,000 to Harish traders in full settlement of their account. Purchased machinery on credit from Delta Ltd for Rs2,00,000. IGST @ 18% applicable. Set off output GST against Input GST. Calculate Output GST to be paid OR unutilised input GST to be carried forward to the next month. 30.04.2019