Accounting entries single or multi

Kollipara Sundaraiah (B.com) (2963 Points)

15 March 2021  
A gst registered composite scheme dealer sales to customers per day details mentioned from Google pay and phone pay mode received.
sales to customers Rs:1000/-
sales to customers Rs:500/-
sales to customers Rs:800/-
sales to customers Rs:1000/-
Question:
Dealer accounting entries passed in books single entry or multi entries is correct per day transaction.