R. Chetan, Kolkata has the following balances in his books on 1st March, 2019:
Cash Rs. 15,400, Cash at Bank Rs. 82,500, Stock Rs. 1,92,500, Plant and Machinery Rs. 4,40,000.
Sundry Debtors: Rajesh Rs. 27,500, James Rs. 13,750.
Sundry Creditors: Rao Rs. 19,250, Samanta, Rs. 35,750, Capital Rs. 7,16,650.
The following are the transactions for the month of March, 2019:

Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each. Transactions marked with (**) are inter-state transactions subject to IGST @ 12%.
Record these transactions in his subsidiary books, post to the Ledger and prepare a Trial Balance as on 31st March, 2019.

Answer

Total of Purchase Book-Rs. 5,600; Cash Book: Cash Balance-Rs. 825; Bank Balance-Rs. 1,49,475; Total of Sales Book-Rs. 11,200; Total of Sales Return Book-Rs. 2,240; Total of Trail Balance-Rs. 8,26,930.