From the following transactions, prepare Purchase Book and Purchase Returns Book in the books of Gujarat Stores:
2018
Jan. 1 Purchased goods of ₹ 1,00,000 from Punjab Stores at 5 % trade discount.
3 Purchased goods of ₹ 60,000 from Maharashtra Stores. Credit period 1 month. Trade discount 10 %, bill no. 330.
10 Purchased goods of ₹ 50,000 from Kerala Stores on credit. 50 % of the amount paid immediately.
17 Returned 13 rd of goods purchased from Maharashtra Stores. Sent debit note no. 43 for the amount thereof.
21 Purchased goods of ₹ 40,000 from Rajasthan Stores at 10% trade discount. Rajasthan Stores sent a bill no. 160 after charging 5 % value added tax and ₹ 400 for carriage.
25 Purchased goods of ₹ 50,000 from Uttar Pradesh Stores on credit. Credit period 2 months. Trade discount 10 %, Bill no. 380.
29 Returned 30 % of the goods purchased from Uttar Pradesh Stores and sent debit note no. 44 with goods.
30 Placed an order with Madhya Pradesh for supply of goods of ₹ 80,000 at 10% trade- discount.
31 Purchased goods of ₹ 30,000 from Haryana Stores at 10% trade discount and 5% cash discount on cash.