Shahid is a trader. He maintains a full set of accounting records including a three-column cash book. On 1 April 2022 Shahid had the following balances in his cash book. Page 4 of 7 Shahid's transactions for August 2022 included the following. April 9 A cheque received in July for Rs 362 from EN Supplies was dishonoured by the bank 10 Purchased goods by cheque Rs 350 11 Jacky paid a full settlement of Rs 750 for his debt of Rs 900 18 Paid Rs54 by cheque for fuel of private motor vehicle 20 Payment for insurance through a standing order Rs 120 24 Received a cheque from Mariam to settle her debt of Rs 520 , less 22112% cash discount 25 Paid cash into bank Rs 100 26 Received dividend directly from a credit transfer Rs 1,500 27 Paid Rs 400 by cheque. This included Rs 365 for new office equipment and the balance was for repairs to existing office equipment. 30 Cash sales, Rs 3,224 (a) Prepare a 3 column cash book for the month April 2022. (17 marks) At 31 July 2022 Shahid had a debit balance of Rs 8,000 in the bank column of his cash book. His bank statement showed a credit balance of Rs 5,600 at the same date. On comparing the cash book with the bank statement the following discrepancies were found: 1. Bank charges of Rs 150 appeared in the bank statement but had not been entered in the cash book. 2. A credit of Rs 450 for dividends received had not been entered in the cash book. 3. Cheques received from customers amounting to Rs 3,500 had been entered in the cash book but had not yet been credited by the bank. Page 5 of 7 4. A cheque for Rs 1,200 received from a trade receivables had been returned by the bank marked 'insufficient funds for payment'. 5. Cheques issued by the business amounting to Rs 2,000 were recorded in the cash book but did not appear in the bank statement