9.4A cash book at the end of the month and show the discount accounts in the general ledger. Enter the following in the three-column cash book of an office supply shop. Balance-off the 1 Balances brought forward: Cash 420; Bank 4,940. 2 The following paid us by cheque, in each case deducting a 5 per cent cash discount: S. Braga 820; L. Pine 320; G. Hodd 440; M. Rae 1,040. 3 Cash sales paid direct into the bank 740. 5 Paid rent by cash 340 6 We paid the following accounts by cheque, in each case deducting 2'/ per cent cash discount: M. Peters 360; G. Graham 960; F. Bell 400 8 Withdrew cash from the bank for business use 400. 10 Cash sales 1,260. 12 B.Age paid us their account of 280 less 4 cash discount, by cheque. 14 Paid wages by cash 540. 16 We paid the following accounts by cheque: R. Todd 310 less cash dis- count 15; F. Dury 412 less cash discount 12 20 Bought fixtures by cheque 4,320. June 11.2A Enter up the Sales Day Book from the following details. Post the items to the relevant accounts in the Sales Ledger and then show the transfer to the sales account in the General Ledger. 2020 January 1 Credit sales to S. Fry 3 Credit sales to J. Hall 5 Credit sales to R. Dunn 7 Credit sales to P. Kay 16 Credit sales to A. Dale 23 Credit sales to D. Fu 30 Credit sales to A. Cook 970 560 120 430 390 240 650 Show the journal entries necessary to record the following items: 12.2A 2020 1 Bought office furniture on credit from Durham Brothers Ltd 1,400. Apr We take goods costing 270 out of the business inventory without paying for them 9 F90 of the goods taken by us on 4 April are returned back into inventory by us We de not take any money for the return of the goods. 12 M. Sharp owes us 460. He is unable to pay his debt. We agree to take some display cabinets from him at that value and so cancel the debt. 18 Some of the items of office furniture bought from Durham Brothers Ltd, 36 worth, are found to be unsuitable and are returned to them for full allowance. 24 A debt owing to us 30 Computers bought on credit from OTF Ltd for 2,300 by T.Lyle of 80 is written off as a bad debt