George Singer keeps a three-column cash book; during the month of August 20-9 the following transactions took place. Enter each trans¬ action in the cash book, balance at the end of the month, bring down the balances and show the discount accounts as they would appear in the general ledger:

Aug 1 Balances brought down from previous month: cash £217, bank overdraft £1,295.45 2 Bought goods costing £76, paying in cash 3 Withdrew £200 from bank for use in the business 4 Received a cheque of £927.20 from P Aston in full settlement of his account of £976.00 6 Sold goods and received £162 in cash 8 Paid wages in cash £125 9 Paid rent by cheque £65 10Received £182 by cheque from M Miles 12 Sold goods and received £278 in cash 14 Cash drawings £50 15 Paid £300 cash into the bank 17 Paid Newton Supplies account of £520 by cheque less 2^ per cent cash discount 18 Received £20 in cash rent from sub-tenant 20 Paid insurance by cheque £78 21 Received a cheque of £674.70 from D Lawrence in full settlement of his account of £692.00 22 George Singer drew a cheque of £165 for private use 23 Withdrew £250 from the bank for use in the business 24 Cash purchases £145 25 Paid motor expenses £35 in cash 26 Paid R Tetley’s account of £397 by cheque less 5 per cent cash discount 28 Sold goods and received £225 in cash 30 Paid £300 cash into the bank 31 Received £76 in cash from R Gill