3. Journalise the following in the books of Amit Saini, Gurugram (Haryana):

1. Goods of ₹5,000, out of goods purchased within the state, were taken by him for personal use.
2. ₹2,000 due from Sohan were bad debts.
3. Goods of ₹6,000 were destroyed by fire and were not insured. These goods were purchased from outside the state.
4. Paid ₹4,000 in cash as wages on installation of machine. (GST is not to be levied.)
5. Sold goods to Arjun of Delhi of list price ₹20,000, Trade discount @ 10% and cash discount of 5% was allowed. He paid the amount on the same day and availed the cash discount.
6. Received ₹2,000 from Ramesh, whose account was written off as bad debts.
7. Goods costing ₹1,000 given as charity. These goods were purchased from within the state.
8. Received ₹9,750 from Ramesh in full settlement of his account of ₹10,000.
9. Paid rent in advance ₹4,000.

CGST and SGST is to be levied on intra-state sale @ 6% each and IGST @12% on inter-state sale.