Enter the following transactions in the three-column cash book of 1. Harris and balance it on 14 April.
1 April Cash balance £67.23; bank balance £191.20.
2 April Cash sales £138.00.
3 April Paid £100 cash into bank.
4 April Paid Bentley £120 by cheque, receiving discount of £3.
5 April Paid Royce £94 by cheque in full settlement of an amount owing of £100 (balance is discount).
6 April Cash sales £97.24.
7 April Received a cheque from W. Barnes for £169.50 to settle an amount due of £178.50 (balance is discount).
8 April Paid wages in cash £120.80.
9 April Paid T. Ford £98.00 in cash, having deducted a discount of £4.
10 April Withdrew £75 from bank for use as cash.
11 April R. Hewitt paid £95 in cash, having deducted a discount of £5.
12 April Paid insurance on car by cheque £78.90.
13 April Cash sales £120.62.