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From the following particulars, prepare Sales Book of M/s. Gyan Prasad & Bros., Delhi, dealer of stationery and post into Ledger Accounts:

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Total of Sales Book-rs. 32,704; Sales A/c(Cr.)-Rs. 29,200; Output CGST A/c (Cr.)-Rs. 1,380; Output SGST A/c (Cr.)-Rs. 1,380; Output IGST A/c (Cr.)-Rs. 744; M/s. Stationery Mart, Delhi (Dr.)-Rs. 3,360; M/s. Puran Chand & Co., Chandigarh (Dr.)-Rs. 1,344; M/s. Rahim & Co., Varanasi (Dr.)-Rs. 5,600; M/s. Kay Cee & Co., Delhi (Dr.)-Rs. 22,400.
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