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On 1st January 2019 , A sold goods to B ...

On 1st January 2019 , A sold goods to B for ₹ 5,000 plus IGST @ 18% A received ₹ 900 by cheque was duly accepted by B.A retained the bill for the balance amount payable 3 months after date. The bill was duly accepted by B. A retained the bill till due date. on due date, the bill was paid.
Pass Journal entries in the books of A and B Also, Show necessary accounts in the books of both the parties.

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