Q5. Record the following transactions in the three-column Cash Book of Sweetie Pie Enterprises for January 2019.

Jan 1 Balances in Cash Book: Cash GH500 and Bank (Credit balance) GH2,000

2 Invested additional capital of GH12,000 cash

5 Deposited GH8,000 in the bank

8 Received from Ramatu GH890 after allowing her a discount of GH5

12 Paid GH1200 to Ghartey after allowing Sweetie Pie a discount of GH30

15 Bought goods for cash worth GH700

17 Sold goods for cash for GH1,000

18 Purchased furniture by cheque for GH1,500

19 Receive a cheque of GH230 from Naa Sarkor in full payment of her debt of GH240

22 Paid commission of GH150 by cheque

25 Withdrew GH300 for personal use

26 Paid to Kwaw GH700 by cheque; discount received is GH20

27 Withdrew GH300 for personal use

29 Received dividend by cheque for GH30 and deposited in the bank on the same day

30 Paid telephone bill of GH50

31 Paid managers salary of GH350, rent GH200 and wages of staff GH150