12. Prepare a Double Column Cash Book from the following with Cash & Bank Column. 2022 Jan. 1 Jan. 4 Balance in hand 6,000 and overdraft at Bank 7,000 Received a cheque from Avinash and Co. for goods sold in last month 25,000 and deposited into Bank Jan. 6 Paid Petty Cash expenses 400 Jan. 7 Paid for Electricity expenses by cheque 8.350 Jan 9 Drew from the bank for personal expenses 1,500 and for office use 4,500 Received a cheque of 7,860 from Manik Behal. Jan. 11 Jan. 12 Cheque received from Manik Behal endorsed to Parshant Paid Trade Expenses 60 Jan. 13 Jan. 15 Interest charged by bank on overdraft amounting to 840 Jan. 19 Commission received by cheque 340 and deposited into bank Paid to D.D. Arora by cheque 480. Jan. 22 Jan. 25 Dividend collected by Bank on our behalf 130 Jan. 28 Bank charges charged by bank 100 Jan. 29 Received from Parmod Cash 9,500 Jan. 31 Cash withdrawn from Bank except 1000 [Ans. Cash in Hand 21,240, Cash at Bank 1,000]