4 Sum 4 From the following transactions, prepare three-columnar cash book of Nirali. 2008 Mar. 1 Opening cash balance Rs. 15,000; opening bank overdraft Rs. 5,000. b18 2 Goods of Rs. 2,500 purchased from Sanket at 10% cash discount and a cheque is issued for the necessary amount. Goods of Rs. 8,000 purchased from Neha at 10% trade discount. Half of the amount is paid by cash and the remaining amount is paid by cheque. $ Salary of Rs. 2,500 and stationery of Rs. 1,500 are paid by cheque. 7 Rs. 10,000 deposited in the bank. $ Cheque of Rs. 5,000 is issued to Vaibhav in full settlement of his account of Rs. 5,030. 11 Pranav paid cash of Rs. 9,000 and a cheque of Rs. 6,000 in full settlement of his account of Rs. 15,015. The cheque is immediately deposited in the bank. 14 Cheque of Rs. 4,000 is received from Hemant towards payment of an old debt. 17 Deposited in the bank the cheque received from Hemant. 19 Cheque issued by Hemant is dishonoured. A dividend at the rate of 60 paise per rupee is received from the receiver of Hemant. Rs. 5,000 paid towards income tax of Nirali. Goods of Rs. 12,000 sold to Mita at 10% cash discount. Mita issued a cheque for 60% of the amount and the remaining amount is paid by cash. Cheque received is immediately deposited in the bank After keeping cash on hand of Rs. 2,000, the balance amount is deposited in the bank. 21 23 29 31