Enter the following in the three-column cash book of an office supply shop. Balance-off the cash book at the end of the month and show the discount accounts in the general ledger.

Feb 01 Balances brought forward: Cash Rs. 420; Bank Rs. 4,940. Feb 02 Debtors paid us by cheque, in each case deducting a 5 per cent cash discount: S Nilani Rs. 820; Diliani Rs. 320; (all amounts are pre-discount). All cheques are deposited into the current account at the same date.

Feb 03 Cash sales RS. 740. Feb 06 Paid rent by cash Rs. 340. Feb 10 The Company paid the following creditors accounts by cheque, in each case deducting 6 per cent cash discount: M Kasun Rs. 470; G Gunapala Rs. 846. (all amounts are post-discount). All cheques are deposited into the current account at the same date. Feb 15 Withdrew cash from the bank for business use Rs. 400. Feb 20 Withdrew cash from the bank for owner's personal use Rs. 800. Feb 25 Paid wages by cash Rs. 540. Feb 26 Bought fixtures by cheque Rs. 4,320. Feb 27 Bought furniture paying by cheque Rs. 14,300. Feb 28 Received Rs. 324 cheque from A Kanthi. Deposited it in the account at the same date.