Wilson Singer keeps a three-column cash book. During the month of September 20-8 the following transactions took place:

(a) Enter the opening balances.

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

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

(d) Total the discount columns.

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Sep 1 Opening balances: 217.96 in the cash account and there was 1,095.25 in the bank account 2 Received 375.50 by cheque from Kyte Sportswear in full settlement of their account of 394.28 3 6 Paid motor expenses 94.72 by cheque (cheque number 20931) Cash sales 169.95 8 Received 406.38 by cheque from Morton McKays 9 Paid Tartan Designs' account of 530.60 less 5 per cent cash discount (cheque number 20932) 11 Received 120.76 in cash from Buywise, a debtor 12 Paid D. Lawrence 396.98 by cheque (cheque number 20933) 14 Cash purchases 209.59 15 Received 272.76 by cheque from Kirk & Johnson in full settlement of their account of 286.40 16 Paid Pinedo Imports' account of 437.20 less 2.5 per cent cash discount (cheque number 20934) 18 Cash sales 250.75 20 21 21 Paid Realto Fabrics 394.86 by cheque (cheque number 20935) Received 205.25 by cheque from Victor Shires Received 320.60 by cheque from Expo Clothes in full settlement of their account of 336.63 24 Paid Hester Group's account of 650.80 less 5 per cent cash discount (cheque number 20936) 25 Received 194.38 in cash from J. Cussons, a debtor 26 Cash purchases 174.35 27 28 Paid Marcus King's account of 492.40 less 2.5 per cent cash discount (cheque number 20937) Received 138.98 by cheque from Doyle Ltd in full settlement of their account of 145.93