Harry Bairstow keeps a three-column cash book. During the month of June 20-9 the following transactions took place:

You are required to:

(a) Enter the opening balances.

(b) Enter details of receipts and payments, including cash discounts.

(c) Total and balance the cash book and bring down the balances.

(d) Total the discount columns.

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Jun 1 Opening balances: 305.96 in the cash account and there was a bank overdraft of 746.32 2 497 Received 370.74 by cheque from Best Textiles in full settlement of their account of 389.28 Paid Rodley Mills 463.95 by cheque (cheque number 46351) 6 Cash sales 175.42 Received 503.80 by cheque from Apex Clothes in full settlement of their account of 528.99 9 Cash purchases 105.96 12 Paid D. Crofton's account of 324.80 less 5 per cent cash discount (cheque number 46352) 13 Paid rates 195.75 by cheque (cheque number 46353) 14 16 Received 164.38 in cash from R. Patel, a debtor Paid Vandante Ltd account of 420.40 less 2.5 per cent cash discount (cheque number 46354) 18 Received 281.69 by cheque from Shaw & Sons in full settlement of their account of 295.78 20 21 22 Cash sales 172.64 Paid Office Supplies 32.52 by cheque (cheque number 46355) Paid J. Seymore's account of 306.20 less 5 per cent cash discount (cheque number 46356) 23 Received 294.75 by cheque from R. Lewis Ltd 23 Received 720.48 by cheque from D. Kingsley in full settlement of his account of 765.50 24 Cash purchases 158.32 26 Paid Booth and Royd 309.35 by cheque (cheque number 46357)