From the following transactions, prepare Sales Book and Sales Returns Book in the books of Pratibha Furniture Mart:
2018
Sept. 1 Sold goods of ₹ 10,000 to Rajesh Furniture Mart at 10 % cash discount. He paid half of the amount immediately.
5 Sold goods of ₹ 8,000 at 10 % trade discount and 5 % cash discount to Pushpa. Credit period 1 month. Sent bill no. 130 after charging ? 100 for carriage.
12 Sold goods of ? 4,000 at 10 % trade discount and 5 % cash discount;
15 Rajesh returned goods of ₹ 5,000. Sent credit note on. 16 after receipt of the returned goods.
20 One old machine sold to Manju for ₹ 3,000. Credit period 1 month.
22 Sold goods of ₹ 30,000 to Harish at 5 % trade discount. Bill no. 136 sent after charging 5 % GST and ₹ 200 for wages.
23 Sold goods of ₹ 20,000 to Nita on one month credit. Trade discount 10 %, cash discount 10 %.
30 Mukesh placed an order for supply of goods for ₹ 15,000.