Record the following transactions in Journal in the books of Shyam & Co., Delhi:
(i) Received cash from Ram of Delhi for a bad debt written off last year Rs. 10,000.
(ii) Paid in cash Rs. 9,800 to Sohan of Delhi on his account for Rs. 10,000 in settlement.
(iii) Received Rs. 9,750 from Hari in full settlement of his account for Rs. 10,000.
(iv) Bought goods at the list price of Rs. 25,000 from Mohan, Meerut (UP) less `20%` trade discount and `2%` cash discount and paid `40%` by cheque.
(v) Sold goods to Rakesh of Delhi at the list price of Rs. 50,000,less `20%` trade discount of `2%` cash discount and paid `50%` by cheque.
(vi) Sold goods to James of Kolkata for Rs. 10,000, allowing him a trade discount of `5%` and a cash discount of `10%`.
CGST and SGST is levied @`9%` each on intra-state purchase and sale of goods. IGST is levied @` 18%` on inter-state purchase and sale of goods.