During the month of September, the following transactions took place Sep 5 . The three debtors settled their accounts by cheque subject to a cash discount of 4% Sep 9. A cheque for Ghc 100,000 was cashed for office use Sep 13 . Willy Will was paid by cheque less 7.5% cash discount Sep 17. Godwin's account was settled, subject to a discount of 5% by cheque Sep 20. We paid wages of GHC 130,000 by cash Sep 25. We took loan of GHC 100,000 cash from Andrews Quartey Microfinance