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Explain the following accounting concepts with reference to the specific type of financial transactions where this applies. . Going concern Historical cost Activity 2: This exercise is designed to check your understanding of the three column cash book. Write up the three-column Cash Book for the transactions that are detailed below. January 1 Balances brought down: Cash 620, Bank 7,142 2 The following paid their accounts by cheque after deducting a 5% cash discount: Slick 260; Fish 320; Old 420 4 Paid rent by cheque, 430 6 Borrowed 5,000 from Black which was put into the bank 8 Paid the following accounts after deducting a 2.5% cash discount: White 720; Green 960; Flip 1,600 Paid motor expenses in cash, 81 12 Pie pays his account of 90 with a cheque for 88 after allowing a discount 15 Paid wages in cash, 580 18 The following paid their accounts by cheque after deducting a 5% cash discount: Pony 540; Line & Son 700; Owen 520 21 Cash withdrawn from the bank for business use, 400 24 Cash drawings, 200 25 Paid Peat his account of 160 in cash after deducting a 5 discount 29 Bought fixtures paying by cheque, 720 31 Received commission by cheque, 120 10