Enter the following in a three-column cash book. Balance off the cash book at the end of the month and show the discount accounts in the general ledger.

19X8 June 1 Balances brought forward: Cash £97; Bank £2,186.

„ 2 The following paid us by cheque in each case deducting a 5 per cent cash discount;

R Harris £1,000; C White £280; P Peers £180; O Hardy £600.

„ 3 Cash Sales paid direct into the bank £134.

„ 5 Paid rent by cash £88.

„ 6 We paid the following accounts by cheque, in each case deducting IVl per cent cash discount J Charlton £400; H Sobers £640; D Shallcross £200.

„ 8 Withdrew cash from the bank for business use £250.

„ 10 Cash Sales £206.

„ 12 D Deeds paid us their account of £89 by cheque less £2 cash discount.

„ 14 Paid wages by cash £250.

„ 16 We paid the following accounts by cheque: L Lucas £117 less cash discount £6;

D Fisher £206 less cash discount £8.

„ 20 Bought fixtures by cheque £8,000.

„ 24 Bought motor lorry paying by cheque £7,166.

„ 29 Received £169 cheque from D Steel.

„ 30 Cash Sales £116.

„ 30 Bought stationery paying by cash £60.