5. Pass Journal entries in the books of Puneet, Delhi for the following:

1. Received an order from Karan & Co. for supply of goods of ₹50,000.
2. Received an order from AK & Co. for goods of ₹1,00,000 along with a cheque for ₹25,000 
3. Paid to staff ₹40,000 against outstanding salaries of ₹60,000. 
4. Sold goods to Bharat, Kaithal (Haryana) of ₹10,000 plus IGST@ 12% out of which 1/5th were returned by Bharat being defective, 
5. Cheque of ₹20,000 issued by Feroz was dishonoured. 
6. Received 40 paise in a rupee from Feroz against the above dues. 
7. Received a cheque of ₹25,000 from Mohan after banking hours. 
8. Purchased goods from Barun of Chandigarh of ₹10,000 plus IGST @12% and sold them to Arun of Shimla (HP) at ₹22,400, including IGST @12%. 
9. Arun returned goods of ₹6,720, including IGST which were returned to Barun. 
10. Puneet purchased 10 TV sets @ ₹20,000 per set and paid IGST a 12%. It sold all the sets @ ₹25,000 per set plus CGST and SGST @ 6% each. 
11. Paid insurance of ₹11,200 including CGST and SGST @ 6% each for a period of one year. 
12. Sold personal car for ₹1,00,000 and invested the amount in the firm 
13. Goods costing ₹1,00,000 were destroyed in fire. Insurance company admitted the claim for ₹75,000. These goods were purchased within Delhi paying CGST and SGST @ 6% each. 
14. Purchased machinery for ₹56,000 including IGST of ₹6,000 and paid cartage thereon ₹5,000 and installation charges ₹10,000. 
15. Goods costing ₹40,000 sold to Kapu at a profit of 20% on sales less 10% Trade Discount plus CGST and SGST @ 6% each and received a cheque under 2% cash discount 
16. Purchased machinery from New Machinery House for ₹50,000 and paid it by bank draft from bank. Paid bank charges ₹500. Bank charged CGST and SGST @6% each on Bank charges.