Ann Bannister keeps a two-column cash book. During the month of September 20-8 the following transactions took place. Enter each transaction in the cash book, balance the cash book at the end of the month, and bring down the balances.

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Sep 1 Balances brought down from the previous month: cash 308; 3 bank 1,062 Paid motor expenses 104 by cheque 4 Cash sales 158 Received 304 by cheque from C. M. Lupton Cash drawings 170 Paid J. Oldridge 620 by cheque Paid T. Wilson Ltd 136 by cheque Received rent from sub-tenant 250 in cash Received 498 by cheque from Marcus Ltd Cash sales 320 8 12 14 16 18 20 22 24 Paid rates 290 by cheque 25 Cash purchases 84 27 28 Paid Office Supplies 52 by cheque 29 30 30 Received 376 by cheque from R. Mills Received 94 in cash from M. Shah Received 520 by cheque from Groves & Son Cash purchases 168