B. Player buys and sells soft furnishings and office equipment. On 1 September 20X9 the bank balance per the cash book was £1,950 and the cash balance per the cash book was £860. During

September 20X9 the following receipts and payments occurred:

3 Sep Cash sales paid into bank: £470

4 Sep Cash purchases: £230

6 Sep Paid electricity bill of £510 (paid by standing order)

9 Sep Sales received by debit card: £380

10 Sep BACS transfer of £250 in respect of wages

12 Sep Cash sales: £290

15 Sep Paid £40 in cash for travelling expenses

16 Sep Paid water rates by direct debit: £410

19 Sep Drawings in cash: £150

20 Sep Purchases by debit card: £320

21 Sep Paid postage of £30 in cash

22 Sep Paid cash of £350 into the bank

24 Sep Introduced further capital of £500 by cheque

25 Sep Purchased a delivery vehicle for £2,500 and paid by bank transfer

26 Sep Received by bank transfer £1,000 from B. Jones as a three-year loan

27 Sep Returned goods costing £170 and received a cash refund

28 Sep Paid tax and insurance on delivery vehicle of £280 in cash

29 Sep Withdrew cash of £180 from bank

30 Sep Received £350 by bank transfer from British Cars Ltd after deducting £10 cash discount

30 Sep Received £580 from London Beds Ltd by direct debit after deducting £15 cash discount

30 Sep Paid Desks Ltd £500 by debit card after deducting £25 cash discount

30 Sep Paid Chairs Ltd £190 by debit card after deducting £20 cash discount

30 Sep Received £1,100 from English Carpets Ltd by bank transfer after deducting £70 cash discount. However, this cash discount was not allowed

30 Sep Paid Cabinets Ltd £500 on account by bank transfer

Required

Enter the above in a three-column cash book.