The following information relates to the receipts and payments of Paul Wallis for the month of April, 2012:

(i) The balances brought forward at 1 April were: Cash £100 Bank £400 (overdrawn)

(ii) Cheques were received during the month:

April 4 – J Parnell £1,450 (after discount allowed of £50)

April 8 – F Abbey £800

(iii) Received in cash: April 12 Cash sales £360

(iv) Cheques issued by Paul:

April 14 – R Cooper £580 (after discount received of £20)

April 16 – M Collins £320

(v) Payments made in cash:

April 18 – Wages £150

April 22 – Stationery £10

(vi) A standing order of £200 was paid to Wrexham Gas on April 24 from Paul’s account and he had instructed his bank to honour a direct debit to the Nation Building Society for £250 paid on the 26th of each month.

Required: 

Paul’s updated Cash Book for the month of April, 2012.