Journalise the following in the books of Amit, Saini, Gurugram (Haruana):
(i) Goods of Rs. 5,000 were taken by him for personal use.
(ii) Rs. 2,000 due from Sohan were bad debts.
(iii) Goods of Rs. 6,000 were destroyed by fire and were not insured.
(iv) Paid Rs. 4,000 in cash as wages on installation of machine. (GST is not to be levied).
(v) Sold goods to Arjun of Delhi of list price Rs. 20,000. Trade discount @ `10%` and cash discount of `5%` was allowed. He paid the amount on the same day and availed the cash discount.
(vi) Received Rs. 2,000 from Ramesh, whose account was written off as bad debts.
(vii) Goods costing Rs. 1,000 given as charity.
(viii) Received Rs. 9,750 from Ramesh in full settlement of his account of Rs. 10,000.
(ix) Paid rent in advance Rs. 4,000.
CGST and SGST is to be levied on intra-state sale @ `6%` each and IGST @ `12%` on inter-state sale.