• (B) A three-column cash book for a wine wholesaler is to be written up from the following details, balanced off, and the relevant discount accounts in the general ledger shown. 2008 March 1. Balances brought forward: Cash Shs 620; Bank Shs 7,142,000. 2. The following paid their accounts by cheque, in each case deducting 5% cash Discounts: G Slick Shs 260,000; P Fish Shs 320,000; T Old Shs 420,000 (all amounts are pre-discount). 3. Paid rent by cheque Shs 430,000. 4. F Black lent us Shs 5,000,000 paying by cheque. 5. We paid the following accounts by cheque in each case deducting a 2.5% cash discount: R White Shs 720,000; G Green Shs 960,000; L Flip Shs 1,600,000 (all amounts are pre-discount). 6. Paid motor expenses in cash Shs 81,000. 7. J Pie pays his account of Shs 90,000, by cheque Shs 88,000, deducting Shs 2,000 cash discount. 8. Paid wages in cash Shs 580,000. 9. The following paid their accounts by cheque, in each case deducting 5% cash discount: A Pony Shs 540,000; B Line & Son Shs 700,000; T Owen Shs 520,000 (all amounts are pre-discount). 10. Cash withdrawn from the bank Shs 400,000 for business use. 11. Cash Drawings Shs 200,000. 12. Paid W Peat his account of Shs 160,000, by cash Shs 155,000, having deducted Shs 5,000 cash discount. 13. Bought fixtures paying by cheque Shs 720,000. 14. Received commission by cheque Shs 120,000.