Pass necessary journal entries in the books of Mohit for the following transactions in the month of May 2019: 1. Started business with Cash ₹ 70,000 and Machinery ₹ 1,00,000. 5 Purchased goods amounting to ₹ 90,000 from Sohan of Mumbai (CGST and SGST @ 5% each) subjected to a trade discount of 10%. 18 Salary outstanding ₹ 3,000 19 An amount of ₹ 15,000 is owed by Maria. She is declared insolvent and a final Settlement of 30 paise in a rupee is received from her. 25 Paid to Anil ₹ 2,800 in full settlement of his account ₹3,000. 29 Sold goods to Hari ₹ 20,000 (IGST 12%) received 20%of the amount in cash .