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

19X5 May

>9 99 99 99 99 99 99 99 99 1

2 3

4 5

7 9

11 15 16 19 22 26 30 31 19X6 Mar 1 99 99 99 99 99 99 99 99 99 2

3 5

7 8

12 17 20 22 24 28 31 Balances brought down from last month:

Cash in hand £56: Cash in Bank £2,356.

Paid rates by cheque £156.

Paid for postage stamps in cash £5.

Cash sales £74.

Cash paid into bank £60.

We paid T Lee by cheque £75: We paid C Brooks in cash £2.

J Moores pays us £150, £50 being in cash and £100 by cheque.

Cash drawings by proprietor £20.

P Jones pays us by cheque £79.

Withdrew £200 from the bank for business use.

Bought a new motor van for £195 cash.

Paid rent by cheque £40.

Cash sales paid direct into the bank £105.