Pass journal entries for the following transactions in the books of Mr. Kapil: (i) Purchased goods from Sonu for 1,50,000 at a trade discount of 10%…

Journal entries in the books of Mr. Kapil S No. Particulars L.F. Amount Dr. (₹) Amount Cr. (₹) (i) Purchases A/c Dr. Input CGST A/c Dr. Input SGST A/c Dr. To Sonu’s A/c (Being goods purchased from Sonu, CGST and SGST payable @6% each) 1,35,000 8,100 8,100 1,51,200 (ii) Bank A/c Dr. Mohit’s A/c Dr. To Sales A/c To Output CGST A/c To Output SGST A/c (Being goods sold to Mohit, CGST and SGST charged @5% each and40% amount received by cheque) 22,000 33,000 50,000 2,500 2,500 (iii) Drawings A/c Dr. To Purchases A/c To Input CGST A/c To Input SGST A/c (Being goods costing - 25,000 withdrawn for personal use and input GST reversed) 28,000 25,000 1,500 1,500 (iv) Machinery A/c Dr. Input CGST A/c Dr. Input SGST A/c Dr. To Bank A/c To M/s Bright Industries A/c (Being machinery purchased from M/s Bright Industries, CGST and SGST @9% each,50% paid by cheque and balance to be paid later) 2,00,000 18,000 18,000 1,00,000 1,36,000