(Transfer Entries). Give the Journal entries for the following:
(i) Gross Profit of Rs. 32,000 from Trading Account to Profit and Loss Account.
(ii) Net Profit of Rs. 14,500 to Capital Account of Sri Sankar Saha.
(iii) Sri Sankar Saha draws Rs. 10,000 from his Capital Account.
(iv) Purchases Return of Rs. 7,000 Plus IGST @ 12%.
(v) Sales Return of Rs. 6,000 plus CGST and SGST @ 6% each.