Enter the following transactions in the Journal of Marutinandan Stores: Purchased goods from Ghanshyam, Returned goods to Ghanshyam, Paid cash to Ghanshyam, Purchased goods from Raghu, Returned goods to Raghu, Paid cash to Raghu.

Ghanshyam Purchase (Jan 15) Step 1: Calculate trade discount. Trade discount = 20\% of list price = 0.2 × ₹500000 = ₹100000 Step 2: Calculate net purchase amount. Net purchase amount = list price - trade discount = ₹500000 - ₹100000 = ₹400000 Step 3: Calculate cash discount on payment (Jan 24). Cash discount = net purchase amount - cash paid = ₹400000 - ₹370000 = ₹30000 Raghu Purchase (Jan 25) Step 1: Calculate trade discount. Trade discount = 15\% of list price = 0.15 × ₹600000 = ₹90000 Step 2: Calculate net purchase amount. Net purchase amount = list price - trade discount =