Hi Raju,
You do not post any separate flows for the "INR 4,00,000 - 3,00,000/- = INR 1,00,000/- "
The amounts INR 4,00,000 & 3,00,000/- resulting from purchase and sale respectively, are posted to same Interest received account and the resultant in the GL is the difference of INR 1,00,000/- .
Regards,
Nikhil