Harry Bairstow keeps a three-column cash book; during the month of May 20-9 the following transactions took place. Enter each transaction 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:

May 1 Balances brought down from last month: cash £176, bank £1,823.33 2 Sold goods and received £151 by cheque 3 Paid G Binn’s account of £312 by cheque less 2^ per cent cash discount 5 Cash drawings £75 6 Bought goods costing £92, paying cash 7 Withdrew £200 from the bank for business use 8 Received a cheque from B Thornton in full settlement of his account of £554 less 5 per cent cash discount 10 Paid wages in cash £150 12 Bought office equipment costing £365, paying by cheque 13 Sold goods and received £185 in cash 15 Received £209 in cash from S Vickers in full settlement of his account of £220 17 Paid £300 cash into the bank 18 Paid motor expenses of £55 in cash 20 Bought goods costing £416, paying by cheque 21 Drawings of £175 by cheque 22 Received a cheque of £441.75 from! Hunt in full settlement of his account of £465.00 24 Paid in cash R Dobson’s account of £94 less 2^ per cent cash discount 26 Withdrew £250 from bank for use in the business 27 Paid rates £160 by cheque 28 Cash purchases £126 29 Paid R Bates account of £258 by cheque less 5 per cent cash discount 30 Cash sales £225 31 Paid wages in cash £150