\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Cash } & \multicolumn{2}{|c|}{ Account No. 101} \\ \hline Date & Explanation & F & Debit & Credit & Balance \\ \hline 31/Jan & Opening balance... & & & & 1,335,396 \\ \hline 1/Feb & Paid cash for rent... & GJ1 & & 5,000 & 1,330,396 \\ \hline 2/ Feb & Sold all store equipment for cash... & GJ1 & 23,300 & & 1,353,696 \\ \hline 8/Feb & Issued cheque for purchase... & GJ1 & & 600,500 & 753,196 \\ \hline 10/Feb & Issued shares & GJ1 & 22,000 & & 775,196 \\ \hline 12/Feb & Received customer payment... & GJ1 & 299,880 & & 1,075,076 \\ \hline 13/Feb & Declared and paid dividends..... & GJ1 & & 45,100 & 1,029,976 \\ \hline 15/Feb & Collection of interest & GJ1 & 2,533 & & 1,032,509 \\ \hline 15/Feb & Paid cash for salaries..... & GJ2 & & 50,000 & 982,509 \\ \hline 17/Feb & Paid invoice for merchandise. & GJ2 & & 553,000 & 429,509 \\ \hline 19/Feb & Paid invoice for office furniture... & GJ2 & & 8,400 & 421,109 \\ \hline 25/Feb & Received customer payment & GJ2 & 1,399,440 & & 1,820,549 \\ \hline 25/Feb & Paid invoice for merchandise & GJ2 & & 631,120 & 1,189,429 \\ \hline 28/Feb & & GJ2 & & 19,500 & 1,169,929 \\ \hline 29/Feb & Paid cash for salaries..... & GJ2 & & 50,000 & 1,119,929 \\ \hline \end{tabular} Additional Information: The NSF cheque was received in January from United Corporation for a sale dated January 15