Enter the following transactions in the three-column cash book of B. Finn and balance it on 14 May.

1 May 2 May 3 May 4May 5 May 6May 7 May 8 May 9 May 10 May 11 May 12 May 14 May Cash balance £47.53; bank balance £449.52.
Cash sales £313.56.
Paid £250.00 cash into the bank.
Paid Bennett £152.00 by cheque, receiving discount of £13.00.
Paid Johns £47.00 by cheque in full settlement of an amount owing of £50.00 (balance is discount).
Cash sales £297.54.
Received a cheque from R. Robbins for £369.50 in full settlement of an amount due of £378.50 (balance is discount).
Paid wages in cash £92.80.
Paid G. Edwards£132.00by cheque, having deducted a discount of £14.00.
Withdrew £75.00 from the bank for use as cash.
R. Hewitt paid Sawyer £105.00 in cash, having deducted a discount of £5.00.
Paid insurance on car by cheque £97.39.
Sawyer withdrew £100.00 cash and £200.00 by cheque for private use.