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Record the following transactions of Abh...

Record the following transactions of Abhay & Co., Kolkata in the Returns Inward Book and post these transactions into the Ledger accounts:
2019
January 1 Ramesh & Co., Guwahati returned 500 pens sold @ Rs. 50 per unit
Less: Trade Discount @ 10%
Add: IGST @ 12%
January 25 Naresh & Co., Kolkata returned 300 pens sold @ Rs. 55 per unit
Add: CGST and SGST @ 6% each

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