Robert Hurford keeps a two-column cash book. During the month of May 20-8 the following transactions took place. Enter each transaction in the cash book, balance the cash book at the end of the month, and bring down the balances.

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May 1 Balances brought down from previous month: cash 262; bank 2,756 2 Received 368 by cheque from R. Douglas 5 Cash purchases 134 8 Paid insurance 48 by cheque 10 12 19 20 21 23 2222 Cash sales 120 Paid motor expenses 97 in cash Received 594 by cheque from S. Myers Cash sales 350 Paid D. Nicholas 368 by cheque Received 469 by cheque from Bancroft Ltd 25 Cash purchases 173