1. Journalise the following transactions in the books of Gurman of Delhi:

1. Sold goods to Krishna of Delhi at the list price ₹20,000 less trade discount 10% add CGST and SGST @ 9% each., and allowed cash discount 5%. He paid the amount immediately.

2. Supplied goods costing ₹6,000 to Mohan of Kolkata issued invoice at 10% above cost less 5% trade discount plus IGST @ 18%.

3. Goods valued at ₹2,500 distributed from stock as samples, as part of an advertising campaign. These goods were purchased paying CGST and SGST @ 9% each.

4. Sold goods costing ₹1,00,000 to Anil of Delhi at a profit of 20% on sales less 20% Trade Discount plus CGST and SGST @ 9% each.