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7. Prepare a Three Columnar Cash Book of Mr. Aqib from the following transactions for the month of March 1991. (a) Cash and bank balances as on 1st March, 1991 were Rs. 50,000 and Rs. 1,20,000, respectively b Cash sales on 1st, 9th, 15th and 28th of March, 1991 were Rs. 20,000, Rs. 10,000 Rs. 5,000 and Rs. 12,000 respectively with a cash discount of 2% on each. (b) (c) (d) Salaries for the month of February 1991, paid on 2nd March, 1991 were Rs. 20,000. Cash purchases of goods were made on 4th, 8th, 15th and 25th March, 1991 for Rs. 10,000, Rs. 15,000, Rs. 13,000 and Rs. 24,000 respectively, with a discount of 1% on each. (e) Withdrew cash from the bank Rs. 40,000 on 2nd March 1991 and Rs. 30,000 on 15th March, 1991. (1). Paid into the bank Rs. 6,000 on 8th March and Rs. 12,000 on 10th March, 1991. Cash balance Rs. 66,680, Bank balance Rs. 68,000: Discount received Rs 620, discount allowed Rs. 940. Ans