2. A three-column cashbook is to be written up from the following details, balanced off, and the…

2.	A three-column cashbook is to be written up from the following details, balanced off, and the

relevant discount accounts in the general ledger shown.

2008

Mar 1	Balances brought forward: Cash sh. 230; Bank sh. 4,756.
“ 2	The following paid their accounts by cheque, in each case deducting 5 percent discounts: R Burton sh. 140; E Taylor sh. 220; R Harris sh. 800.
“ 4	Paid rent by cheque sh. 120.
“ 6	J Cotton lent us sh. 1,000 paying by cheque.
“ 8	We paid the following accounts by cheque in each case deducting a 2 ½ per cent cash discount: N Black sh. 360; P Towers sh. 480; C Rowse sh. 300.
“ 10	Paid motor expenses in cash sh. 44.
“ 12	H Hankins pays his account of sh. 77, by cheque sh. 74, deducting sh. 3 cash discount.
“ 15	Paid wages in cash sh. 160.
“ 18	The following paid their accounts by cheque, in each case deducting 5 per cent cash discount: C Winston sh. 260; R Wilson & Son sh. 340; H Winter sh. 460.
“ 21	Cash withdrawn from the bank sh. 350 for business use.
“ 24	Cash Drawings sh. 120.
“ 25	Paid T Briers his account of sh. 140, by cash sh. 133, having deducted sh. 7 cash discount.
“ 29	Bought fixtures paying by cheque sh. 650.
“ 31	Received commission by cheque sh. 88.