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9.4A 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. June 1 Balances brought forward: Cash 420; Bank 4,940. 2 The following paid us by cheque, in each case deducting a 5 per cent cash discount: S. Braga 820; L. Pine 320; G. Hodd 440; M. Rae 1,040. 3 Cash sales paid direct into the bank 740. 5 Paid rent by cash 340. 6 We paid the following accounts by cheque, in each case deducting 2', per cent cash discount: M. Peters 360; G. Graham 960; F. Bell 400. 8 Withdrew cash from the bank for business use 400. 10 Cash sales 1,260. 12 B. Age paid us their account of 280 less 4 cash discount, by cheque. 14 Paid wages by cash 540. 16 We paid the following accounts by cheque: R. Todd 310 less cash dis- count 15; F. Dury 412 less cash discount 12. 20 Bought fixtures by cheque 4,320. 125 24 Bought lorry paying by cheque 14,300. 29 Received 324 cheque from A. Line. 30 Cash sales 980. 30 Bought stationery paying by cash 56. end en