A three-column cash book is to be written up from the following details, balanced off and the relevant discount accounts in the general ledger shown.

19X5 Mar 1 95 99 4

6 8

99 99 99 99 10 12 15 18 99 99 21 24 25 29 31 Balances brought forward: Cash £230; Bank £4,756.

The following paid their accounts by cheque, in each case deducting 5 per cent cash discounts; Accounts: R Burton £140; E Taylor £220; R Harris £300.

Paid rent by cheque £120.

J Cotton lent us £1,000 paying by cheque.

We paid the following accounts by cheque in each case deducting a 2Vi per cent cash discount; N Black £360; P Towers £480: C Rowse £800.

Paid motor expenses in cash £44.

H Hankins pays his account of £77 by cheque £74, deducting £3 cash discount.

Paid wages in cash £160.

The following paid their accounts by cheque, in each case deducting 5 per cent cash discount: Accounts: C Winston £260; R Wilson & Son £340; H Winter £460.

Cash withdrawn from the bank £350 for business use.

Cash Drawings £120.

Paid T Briers his account of £140, by cash £133, having deducted £7 cash discount.

Bought fixtures paying by cheque £650.

Received commission by cheque £88.