From the following transactions of M/s. Ridhima Sales, Kolkata , prepare Sales Book:
2019
March 1 Sold to M/s. Gayatri Tea, Assam, vide Invoice No. 2005, 3 chests of tea for Rs. 5,000 per chest less Trade discount @ 5% , and IGST is charged @ 12%.
March 4 Sold to M/s. Mohan & Sons, Kolkata vide Invoice No. 2006, 20 kg Amul Butter 2 Rs. 250 per kg less Trade discount @ 5% and charged CGST and SGST @ 6% each.
March 5 Sold to M/s. Garry Sons, Delhi vide Invoice No. 2007, 20 kg Assam Tea @ Rs. 600 per kg less Trade discount @ 5%, charged IGST @ 12%. Freight and packing charges were separately charged in the invoice at Rs. 1,600.
Also, show the Journal entry for the entries recorded in the Sales Book.

Explanation