From the following information of M/s. Narain & Co., Delhi, prepare the Purchases Book for the month of February, 2019 :
2019
February 1 Purchased from M/s. Brown & Co., Kolkata:
5 gross pencils @ Rs. 1,200 per gross
2 dozen registers @ Rs. 500 per dozen
Less: Trade Discount @ 10%
February 2 Purchased for cash from the Stationery Mart:
10 dozen exercise books @ Rs. 300 per dozen
February 3 Purchased computer printer for office use from M/s. Office Goods Co. for Rs. 20,000
February 4 Purchased from The Paper Co., Delhi:
8 reams of white paper @ Rs. 500 per ream
10 reams of ruled paper @ Rs. 600 per ream
Less: Trade Discount @ 10%
February 5 Purchased 80 Reynolds Pens @ Rs. 5 each from M/s. Verma Bros., Delhi
Note: CGST and SGST is levied @ 2.5% each and IGST is levied @ 5%.

Explanation

Note: Transactions on 2nd February, 2019 and 3rd February, 2019 will not be recorded in Purchases Book since the first transaction is a cash transaction whereas the second transaction is purchase of printer which is not traded by the firm.