a) Record the following transactions in the books of Vikas & Co., Rajasthan for the month of April 2019 [8 Marks] b) Prepare Harvesto Traders A/c, Purchases A/c, Bank A/c [4 Marks] 01.04.2019 05.04.2019 06.04.2019 12.04.2019 18.04.2019 22.04.2019 Started business with Cash R$60,000, bank balance of Rs 2,20,000, furniture of Rs 3,00,000 and a bank loan of Rs 1,50,000. Purchased goods from Harvesto Traders for Rs 30,000 @10% trade discount. CGST and SGST 6% each is applicable. Sold goods to Raashi Enterprises for Rs 40,000 @ 10% trade discount.CGST and SGST 6% each is applicable. Returned goods worth Rs 3,000 (net) to Harvesto traders. Goods worth Rs 2,000 were distributedas free samples. Paid a cheque of Rs 26,000 to Harvesto traders in full settlement of their account. Purchased office equipment on credit from Dishaltd for Rs1,00.000. 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. 25.04.2019 30.04.2019