3. (a) As the Cash book performs the journal and the ledger at the same time, now find 20 out the similarities with journal and ledger. (b) the transactions of Amit traders for the month of March 2014 are as follows: March 01 Balance of cash in hand Tk 2.400 01 Balance at bank (overdraft Tk 30.000 ) 02 Received from Hafiz Tk 1.000 03 Deposited cash into bank Tk 3,000 " 04 Cash sales Tk 4.500 " 05 Purchased goods for Tk 5,000 by issuing a cheque ". 06 Rent paid Tk 150 * 08 Brought furniture and issued a cheque Tk 2,000 - 09 Withdraw from bank for private expenses Tk 1,300 - 10 received a cheque from Omar Fanuq Tk 2,000 and given to Abu Bakar on that day. 12 Electricity charges paid Tk 120 16 Salaries paid in cash TK 2,000 and by cheque TK 13,000 20 Withdrawn from bank for office use Th 3.000 28 Sold goods on credit Tk 2.000 30 Bank interest credited TK 250 and Bank charge debiled TK 125 Required: Draw a pro-forma of rwo columns cash book