Prepare the Purchase Book with Trade Discount for the following transactions:

Here is the Purchase Book:

$$\begin{array}{|l|l|l|r|r|} \hline \textbf{Date} & \textbf{Particulars} & \textbf{Invoice No.} & \textbf{L.F.} & \textbf{Amount (Rs.)} \\ \hline \text{Dec 5} & \text{Karuna Suppliers} & & & \\ & \quad \text{10 coffee tables @ Rs. 100,000 each} & & & 1,000,000 \\ & \quad \text{20 small chairs @ Rs. 4,000 each} & & & 80,000 \\ & \quad \text{Less: Trade Discount @ 10\%} & & & (108,000) \\ \cline{5-5} & & & & 972,000 \\ \text{Dec 19} & \text{Anjali Traders} & & & \\ & \quad \text{5 beds @ Rs. 15,000 each} & & & 75,000 \\ & \quad \text{8 pieces of sofa @ Rs. 25,000 per sofa} & & & 200,000 \\ & \quad \text{Less: Trade Discount @ 10\%} & & & (27,500) \\ \cline{5-5} & & & & 247,500 \\ \hline & \textbf{Total} & & & \textbf{1,219,500} \\ \hline \end{array}$$

• Calculations for Dec 5 (Karuna Suppliers):

  • Cost of coffee tables: $10 \times \text{Rs. } 100,000 = \text{Rs. } 1,000,000$
  • Cost of small chairs: $20 \times \text{Rs. } 4,000 = \text{Rs. } 80,000$
  • Total gross purchase: $\text{Rs. } 1,000,000 + \text{Rs. } 80,000 = \text{Rs. } 1,080,000$
  • Trade discount: $10\% \text{ of Rs. } 1,080,000 = \text{Rs. } 108,000$
  • Net purchase amount: $\text{Rs. } 1,080,000 - \text{Rs. } 108,000 = \text{Rs. } 972,000$

• Calculations for Dec 19 (Anjali Traders):

  • Cost of beds: $5 \times \text{Rs. } 15,000 = \text{Rs. } 75,000$
  • Cost of sofas: $8 \times \text{Rs. } 25,000 = \text{Rs. } 200,000$
  • Total gross purchase: $\text{Rs. } 75,000 + \text{Rs. } 200,000 = \text{Rs. } 275,000$
  • Trade discount: $10\% \text{ of Rs. } 275,000 = \text{Rs. } 27,500$
  • Net purchase amount: $\text{Rs. } 275,000 - \text{Rs. } 27,500 = \text{Rs. } 247,500$

• Total Purchases:

  • $\text{Rs. } 972,000 + \text{Rs. } 247,500 = \text{Rs. } 1,219,500$

The total purchase amount recorded in the Purchase Book is $\text{Rs. } 1,219,500$.