( experts please give the answers with same numbers which is provided in question don’t change the numbers and don’t provide any link .) make journal , ledger and trial balance from the entries given below . 
Dear student
Journal
17, POSTAGE STAMP A/C
18. PROPERTY TAX A/C
Regards
Journal
| DATE | PARTICULAR | L.F | DEBIT | CREDIT |
| 2015 April 1 | cash A/C DR Bank A/C DR Land A/C DR To capital A/C (Being business started) | 50,000 20,000 30,000 | 1,00.000 | |
| April 1 | Cash A/C DR Discount allowed A/C DR To sales A/C To output CGST A/C To output SGST A/C (Being goods sold at a discount and GST is charged) | 2,28,000 20,000 | 2,00,000 24,000 24,000 | |
| April 10 | Cash A/C DR To Tshirt A/C To output IGST A/C (Being tshirt is sold and IGST is charged) | 14,160 | 12,000 2,160 | |
| April 10 | Furniture A/C DR To cash A/C (Being furniture is purchased) | 1,25,400 | 1,25,400 | |
| April 25 | No entry is passed as it is not a part of normal course of business by the owner | |||
| May 5 | Bank A/C DR To cash A/C (Being bank account is opened) | 12,500 | 12,500 | |
| May 21 | Postage stamps A/C DR To cash A/C (Being postage stamps are paid) | 154 | 154 | |
| June 6 | Property tax A/C DR To cash A/C (Being property tax is paid) | 14,000 | 14,000 | |
| June 15 | Showcase A/C DR Input CGST A/C DR Input SGST A/C DR To cash A/C (Being showcase is purchased) | 12,000 1,080 1,080 | 14,160 | |
| June 30 | Depreciation A/C DR To furniture A/C (Being depreciation is charged ) | 15,000 | 15,000 |
17, POSTAGE STAMP A/C
| DATE | PARTICULAR | AMOUNT | DATE | PARTICULAR | AMOUNT |
| 2015 June 30 | To CASH A/C | 154 | 2015 May 21 | By balance C/D | 154 |
| 154 | 154 |
18. PROPERTY TAX A/C
| DATE | PARTICULAR | AMOUNT | DATE | PARTICULAR | AMOUNT |
| 2015 JUNE 6 | To cash A/C | 14,000 | 2015 JUNE 30 | By balance C/D | 14,000 |
| 14,000 | 14,000 |
Regards