A three-column cashbook is required for the following month from the following transactions. The cashbook should be balanced off at the end of the month and the totals should be transferred to the relevant discount accounts in the general ledger.

Date	Descriptions
1	Balance brought forward: Cash 850, Bank 4,750.
2	We paid the following accounts by cheque, in each case deducting 3% cash discount, Sally RM 370, Selina RM 450, and Sarah RM 985.
4	Withdrew cash from the bank for business use RM 700.
5	The following paid us by cheque, in each case deducting a 4.5 % cash discount; Ali RM560, Abu RM750, Ahmad RM830.
6	Faizal lent us RM5,000 by cheque.
10	Paid insurance in cash RM200.
12	Ronaldinho pays his account of RM90, by cheque 88, deducting RM2 cash discount.
15	Paid wages in cash RM635.
24	Cash drawings RM350.
25	Paid Jamal his account RM160, by cash RM155, having deducted RM5 cash discount.
28	Bought equipment paying by cheque RM2,000.
29	Bought fixtures paying by cheque RM690.
31	Receive commission by cheque RM110.