Denise Lockwood keeps a two-column cash book; during the month of January 20-9 the following transactions took place. Enter each transaction in the cash book, balance at the end of the month, and bring down the balances:

Jan 1 Balances brought down from previous month: cash £78, bank £2,649 2 Paid rent by cheque £95 3 Withdrew £350 from the bank for business use 4 Bought goods costing £226, paying in cash 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Bought motor van costing £1,950, paying by cheque Sold goods for cash £78 Cash drawings £50 Paid J Carson £165 by cheque Paid motor expenses £25 in cash Sold goods and received £168 in cash Paid £200 of the cash into the bank Sold surplus fixtures and received £165 by cheque Bought goods costing £65, paying in cash Received £798 by cheque fromWPowers Paid insurance £69 by cheque Drawings by cheque £50 Withdrew £400 from the bank for business use Bought goods costing £195, paying in cash Cash sales paid direct into bank £112 Received commission in cash £65 Received £268 in cash from L Spencer Paid motor expenses in cash £35 Paid £350 cash into the bank Bought display equipment costing £425, paying by cheque Paid wages £150 in cash Bought stationery costing £46, paying by cheque Paid T Norbury £550 by cheque Sold goods and received £158 in cash Cash drawings £100 PaidWFreeman £478 by cheque