Journalise the following transactions in the boods of Rajan of Delhi:
(i) Sold goods to Krishna of Delhi at the list price Rs. 20,000 less trade discount `10%` add CGST and SGST @`9%` each., and allowed cash discount `5%`, He paid the amount immediately.
(ii) Supplied goods costing Rs, 6,000 to Mohan of Kolkata issued invoice at `10%` abvove cost less `5%` trade discount plus IGST @ ` 18%`.
(iii) Goods valued at Rs. 2,500 distributed from stock as samples, as part of an advertising campaign. These goods were purchased paying CGST and SGST @ `9%` each.
(iv) Anjan, a customer, to whom goods were sold, was allowed rebate of Rs 2, 000 because they were of poor quality. These goods were sold charging CGST and SGST @` 9%` each.
(v) Sold goods costing Rs 1,00,000 to Anil of Delhi at a profit of `20%` on sales less `20%` Trade Discount plus CGST and SGST @` 9%` each and paid cartage Rs. 250 (Not to be charged from customer).