\begin{tabular}{|rr|rr|} \hline \multicolumn{3}{c|}{ Cash } \\ \hline Dr. & & & Cr. \\ \hline & 590 & & 10.290 \\ \hline & 940 & & 585 \\ \hline & 10,530 & & 7.965 \\ \hline & 6,320 & & \\ \hline Bal. v & 12,315 & & \\ \hline \end{tabular}