Enter the following transactions in the appropriate books of original entry:
2019
April 1 Mohan Singh was declared insolvent and a sum of Rs. 15,000 could not be received.
April 4 An old machinery was sold to Manish for Rs. 5,000 plus CGST and SGST @ 6% each.
April 5 Goods withdrawn from business for personal use of Rs. 3,000. These goods were purchased intra-state, CGST and SGST were levied @ 6% each.
April 12 Purchased furniture from Raj Furniture House for shop for Rs. 10,000 plus CGST and SGST @ 6% each.
April 25 Goods of Rs. 20,000 lost by fire. These goods were purchased intra-state, CGST and SGST were levied @ 6% each.
April 28 Insurance company accepted a fire insurance claim of Rs. 15,000 on April , 25th against which received cheque.

Explanation