Gupta Health Products Pvt. Ltd. has been promoted by Richa Gupta and her associates on April 1, 20CY. The company enters into the following transactions of purchase during the month. It maintains a purchase book to record all such credit transactions. Please prepare purchase book for April.

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Purchase Transactions CP004 CP005 300 diabetes monitors@ *900 per piece from Accurate Pharmaceutical Ltd. on a credit of 15 days vide invoice no. APL/20. 350 blood pressure monitors @ 1325 per piece from Sun Health Appliances Ltd. on a credit of 21 days vide invoice no. SHAL/April/29. Trade discount of 7% agreed. 200 BP monitors @ 1200 per piece from Baxiran Pharma Ltd. for cash vide cash memo no. BPL/Cash/34. 250 BP monitors @ *1455 per piece from Pinlu Laboratories Ltd. on a credit of 1 month vide invoice no. PLL/CR/April/28. 350 diabetes monitors @ *950 per piece from Patanjali Health Care Ltd. on a credit of 1 month vide invoice no. PHCL/April 20CY/39. 150 BP monitors @ *1425 per piece from Dacila Medical Instruments Ltd. on a credit of 1 month vide invoice no. DMIL/15. Date April 20CY 2 Transaction No. CP001 12 CP002 19 Cash005 25 CP003 30 30 30