No nt Rs. Nont Rs. 2010 Jan.6 To Cash A/C 2010 Jan. 31 By Balance cld 2,000 2.000 2,000 2,000 2,000 Feb. 1 To Balance b/d Illustration 3: Enter the following transactions in Raj's Cash show Discount Allowed' and 'Discount Received A/c'. March 2010 1 Cash on hand Rs. 2,400 and bank overdraft Rs. 500. 3 Atmaram bought goods from us worth Rs. 300 on credit for 2 months, but he paid cash on the spot after deducting discount Rs. 6. 5 Received a cheque for Rs. 150 and cash Rs. 100 from Govind. He was allowed discount RS. 10. The cheque was deposited into the Bank. 6 Purchased goods from Mehta and paid for same by cheque Rs. 150. 8 Cheque from Govind is returned dishonoured. 10 Deposited Rs. 1,300 into Bank. 12 Received Bank Pass Book showing interest charged by Bank Rs. 10. 13 K. Nath paid by cheque Rs. 100 in full settlement of his debt to us Rs. 105. 14 Above cheque is paid into Bank. 15 Transferred Rs. 1,000 from fixed deposit to current account. 18 Paid rent of residential quarters of Rajkumar by issuing a cheque for Rs. 75. 20 Withdrew for office use Rs. 300. 22 Received for cash sales from Manikchand a crossed cheque for Rs. 525. 25 Purchased safe from Kolhapur Steel Company for Rs. 700 and issued a cheque for the same. 26 Paid into bank a cheque on a National Bank, Bombay for Rs. 800 collection charges being charged by Bank Rs. 3. 28 Received a cheque for Rs. 200 from P. Pant in full settlement of his account for Rs. 205. 29 P. Pant's cheque was endorsed to S. Sant in full settlement of his account for Rs. 210. 30 Issued a cheque in payment of office rent Rs. 150. 31 Our cheque to Kolhapur Steel Company was returned dishonoured 31 Cancelled the cheque issued for rent and paid the amount in cash, 31 Excess over Rs. 500 deposited into Bank