Sales transactions which head name create in books

Kollipara Sundaraiah (B.com) (2963 Points)

07 February 2022  
a gst registered composite scheme dealer sales of medicines to customers two types.
1.sales of medicines to customers (amount cash mode received)
2.sales of medicines to customers (amount bank mode Google pay and phone pay received)
question:
dealer above mentioned sales transaction which head names create in books and accounting entry passed in books.