The following transactions relates to Bina Distribution Company for the

month of August.

August

1:- Balances brought down, cash sh.150,000, Bank sh.280,000

2:- Cash sales sh.8000

3:- Paid the following creditors by cheque: Otieno sh.7,500,

John sh.16,000, Susan sh.3,200.

4:- Received cheque from the following debtors, Onyango sh.34,000,

Nelly sh.19,000, Wilson sh.7,400.

5:- Sold to Makau goods worth sh.35,000 on credit.

6:- Paid for maintenance in cash sh.26,000.

7:- Paid Ronny in cash sh.39,500.

8:- Banked sh.48,000 from the cash box.

9:- Received cash from Makau sh.33,500 in full settlement of his

account.

10:- Cash sales banked directly sh.46,400.

11:- Cash purchases sh.32,500.

Required: A two column cash book and balance it off.