Write up a two-column cash book for a pine furniture shop from the following details, and balance it off as at the end of the month:

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20X8 May "1 "1 "1 "1 "1 "1 11 "1 "1 "1 2 3 Started in business with capital in cash £1,000. Paid rent by cash £230. G Broad lent us £2,000, paid by cheque. 4 We paid J Fine by cheque £860. 5 Cash sales £190. 7 F Love paid us by cheque £34. 9 We paid A Moore in cash £92. 11 Cash sales paid direct into the bank £151. 15 P Hood paid us in cash £96. 16 We took £100 out of the cash till and paid it into the bank account. 19 We repaid R Onions £500 by cheque. Cash sales paid direct into the bank £122. 26 Paid motor expenses by cheque £75. 30 Withdrew £200 cash from the bank for business use. 31 Paid wages in cash £320.