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

2016 Mar 

1 Balances brought forward: Cash £620; Bank £7,142.
2 The following paid their accounts by cheque, in each case deducting 5 per cent cash discounts: G. Slick £260; P. Fish £320; T. Old £420 (all amounts are pre-discount).
4 Paid rent by cheque £430.
6 F. Black lent us £5,000 paying by cheque.
8 We paid the following accounts by cheque in each case deducting a 21/2 per cent cash discount: R. White £720; G. Green £960; L. Flip £1,600 (all amounts are pre-discount).
10 Paid motor expenses in cash £81.
12 J. Pie pays his account of £90, by cheque £88, deducting £2 cash discount.
15 Paid wages in cash £580.
18 The following paid their accounts by cheque, in each case deducting 5 per cent cash discount: A. Pony £540; B. Line & Son £700; T. Owen £520 (all amounts are pre-discount).
21 Cash withdrawn from the bank £400 for business use.
24 Cash drawings £200.
25 Paid W. Peat his account of £160, by cash £155, having deducted £5 cash discount.
29 Bought fixtures paying by cheque £720.
31 Received commission by cheque £120.