Record the following in Purchases Return Book and post them in ledger book:
2018
Dec. 10 Returned 2 washing machines purchased from M/s. Manohar Electronics at the list price of Rs. 7,000 per machine, less Trade Discount 20% , CGST and SGST was paid @ 6% each.
Dec. 24 Returned 6 pendrives to M/s. Sonika Electronics purchased @ Rs. 1,000 each plus IGST @ 12%.