Record the following transactions for April 2021 in a three column Cash Book April 01 Balance b/d: cash GH 1,500, bank overdraft GH 4,000. April 03 Received a cheque of GH 6,000, less 2.5% cash discount from Akua being full settlement of her debt. April 08 Cash sales GH 5,000 April 12 Paid Owusu a cheque of GH 3,000; less 25% trade discount for goods purchased in the previous month. April 18 Received a cheque from Antwi for goods sold at GH 1,000 deducting 2% cash discount April 22 Paid by cheque the amount due to Adwoa for the debt of GH2,000 being allowed 3% cash discount. April 29 Paid salaries by cheque GH 800 April 30 Banked all the cash except for GH 1,000 13.2A Write up a two-column cash book for a second-hand bookshop from the following: 20x9 Nov 1 Balance brought forward from last month: Cash 295; Bank 4,240. 2 Cash sales 310. 3 Took 200 out of the cash till and paid it into the bank. 4 F Bell paid us by cheque 194. 5 We paid for postage stamps in cash 80. 6 Bought office equipment by cheque 310. 7 We paid L Root by cheque 94. 9 Received business rates refund by cheque 115. 11 Withdrew f150 from the bank for business use. 12 Paid wages in cash 400. 13 Cash sales 430 14 Paid motor expenses by cheque 81. 16 JBull lent us f1,500 in cash. 20 K Brown paid us by cheque 174. 28 We paid general expenses in cash 35. 30 Paid insurance by cheque 320