what is the journal entry for the below

Venkatesh K N (student) (178 Points)

16 March 2019  
A, B & C are partners of ABC Agency (sold only Cement & steel)

"A" purchased fixed asset Computer (not a stock item)
ABC agency claimed GST ITC (IGST) on Computer...

What is accounting entry for the above
What ll be the purchase entry and what ll be the journal entry?