On 1st Jan 2009, Ramanathan opened a Bank Account by depositing Rs.6,000/- in cash. All remittances are to be paid into bank on the same day on which they are received and all payments are made by cheques. Enter the following transactions in three columnar cash book.

Jan 2 Goods sold to Mohan for cash Rs.250

Jan 5 Settled Haris account of Rs.200 at a discount of 5%

Jan 7 Received from Shyam a cheque for Rs.725. Discount allowed Rs.25

Jan 10 Purchased a calculator for Rs.200. Spent Rs.50 on the cover

Jan 12 Shyams cheque was returned dishonored

Jan 15 Received a money order for Rs.25 from Hari

Jan 20 Shyam settled his account by means of a cheque for Rs.755, Rs.5 being for interest charged

Jan 27 Purchased machinery from Rajiv for Rs.5000 and paid him by means of a bank draft purchased from bank for Rs.5,005