900 15 99 5 Dr. Cash Book (Double Column) Cr. Date Particulars Cash Bank Date Particulars Cash Bank 2016 2016 3 Oct. 1 To Balance bil 738 12,176 Oct 2 By Miscellaneous Exp. Alc 25 1 To Mohan Alc 275 (Being Misc. Exp. paid) (Being cheque recd. from Mohan) 3 By Furniture AC 4 To Bank Alc (C) 500 (Being furniture purchased by chq.) 3 By Postage Alc (Being postage paid) Oct 4 By Salaries Alc 600 (Being salary paid) 4 By Cash (C) 500 5 By Suman & Co. 1,980 (Being paid by cheque) 6 By Bank Charges Alc (Being Bank charges paid by cheq) 7 By Balance old 598 9,066 1.238 12,451 1,238 12,451 Oct. 8 To Balance bid 598 9.066 Illustration 4 On 1st May, 2017, G. Flowers, has the following balances in his cash book: Cash in hand 2,100. Bank O/D 7,000. During the month of May: Cheques were issued as follows: 2nd To Surray 5,000 8th To Hampshire 34.000 19th To City Development Corporation 2,500 in payment of rates. 25th Withdrawn from Bank for use as change in the till 1,000. 31st Proprietor withdraw for private purposes 35,000. Cheques were received as follows: 17th From Mrs Lancashire ? 1,300 in payment of monthly account. On 30th May you are adviced by the bank that this cheque has been returned marked "No Balance". Cash received during the month : Cash sales for the week ending 6th May 6,250, of which 5,000 was paid to the bank. Cash sales for the week ending 13th May 7.500 of which 6,000 paid to the bank. Cash sales for the week ending 20th May 8,000, of which 7,000 paid to the bank. Cash sales for the week ending 27th May 27,500 of which 5,000 paid to the bank. Cash paid out during the month : Wages - 6th, 13th, 20th, 27th : 1,500 on each day 23rd. Telephone account 750 29th Delivery 2 400. You are required to draw up a Double Column Cash Book for the month of May and enter the above transactions in date order. Balance the Cash Book as at 31st May