Record the following transactions of Harry Marketing, Amritsar into proper subsidiary books, close the subsidiary books on 31st January and post them into Ledger Accounts:
2019
January 1 Purchased Readymade Clothes from Mahendra of Delhi of the list price of Rs. 40,000 less 10% Trade Discount plus IGST @ 12%.
January 5 Sold Readymade Clothes to Mohan, Amritsar for Rs. 10,000 less Trade Discount CGST and SGST @ 6% each.
January 6 Returned goods to Mahendra of the list price of Rs. 5,000.
January 7 Shyam Singh, Delhi sold Readymade (Men) Clothes ot us for Rs. 30,000 plus IGST @ 12%.
January 8 Sold Readymade Clothes (Men) to Harish, Amritsar for Rs. 12,000. Charged CGST and SGST @ 6% each.
January 19 sold Readymade Clothes to Mohan, Amritsar for Rs. 6,000. Trade Discount 10% plus CGST and SGST @ 6% each.
January 27 Sold Readymade Clothes to Mahesh, Varanasi for Rs. 8,000. Charged IGST @ 12%.

Explanation