From the following information below extracted from the books of Nsokuronsuo, a sole trader, prepare three column cash book, post the transactions to their respective ledgers and extract a trial balance for the month of July.

July

1: Balance brought forward: Cash GH48,000; Bank GH165,000.

3: Credit purchases from Abusua Dwarfs GH36,000.

5: The following paid him by cheque in each case deducting a 7.5% cash discount. Olympics GH24,000, Kotoko GH15,000 and Hearts GH28,500.

7: Paid the following expenses by cheque: Insurance GH9,000, Rent and Rate GH16,500 and Electricity GH7,500.

9: Cash Sales GH67,500.

11: He paid the following accounts in cash in each case deducting 15% cash discount: Chelsea GH24,000, Arsenal GH15,000 and Man United GH19,500.

13: Cash Sales GH49,500 immediately banked.

13: Sales made to Palm Wine Tappers GH51,600.

15: Paid Water bill GH30,000 by cash.

15: Bought Property, Plant and Equipment GH75,000 by cheque.

19: Paid Abusua Dwarf's account in full GH30,000 by cash.

21: Withdrew cash from the bank for business use GH55,500.

21: Palm Wine Tappers paid their account in full GH48,000 by cheque.

23: He paid the following by cheque: Messi GH16,500 less 30% cash discount, Ronaldo GH13,500 less 22.5% cash discount and Mbappe GH9,000.

25: Bought Machine by cheque GH75,000.

29: Cash Purchases GH52,500.

30: Cash Sales GH45,750.