First stage dealer entries

Mohit (Chartered Accountant) (26 Points)

20 June 2012  

'A' manufacture sold goods to 'B' First stage dealer as follows

Purchase 10000
Excise     500
Edu cess    10
S&H cess     5

Then 'B' First Stage dealer sold goods to 'C' a manufacturer for Rs. 17000.

Can anyone please explain the journal entries to be passed in the books of B for purchase and sale.