Journalise the following transactions in the books of Manoj Store:
(i) Purchased goods from Ramesh Rs. 20,000 less Trade Discount at `20%` plus IGST @ `12%`.
(ii) Sold goods costing Rs. 7,000 to Krishna for Rs. 9,000 plus IGST @ `12%`.
(iii) Sold goods for Rs. 10,000 and charged IGST @ `12%` against cheque.
(iv) Rs. 5,000 were deposited into Saving Account.
(v) Machinery costing Rs. 4,00,000 for which order was placed earlier paying advance of Rs. 40,000. The balance amount was paid as follows:
(a) An old machine (personal) valued at Rs. 30,000 was given in exchanges,
(b) Issued a cheque from his saving account for Rs. 1,30,000, and
(c) Balance by issue of cheque from firm's bank account.
(vi) Paid wages Rs. 2,500 for installation of machine.