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What is the journal entry for sold goods to Roop for Rs.18,000 (costing 14,300) on account?

Dear Student
JOURNAL
Particulars L.F. Debit Credit
Roop A/c Dr.   18000  
          To Sales A/c       18000
(Being Sold to Roop on Credit)        
         



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Cash A/C Dr. 18000
To Sales A/C 18000
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Roop A/C Dr. 3,700--------
To sales A/C. ---------3,700
(being good sold to Roop)
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