Write up Mahabeer' s THREE column cash book from the transactions below, and balance the cash book appropriately.

April 1 Balances brought forward, cash $350; bank overdraft $5 000

2 Singh who had an account balance of $8 000 paid in full by cheque, after deducting 5% cash discount

3 Paid rent by cheque $700.

7 Paid Townsend $970 by cheque, having deducted 3% cash discount.

10 Received a cheque of $3 000 from a friend as a loan.

15 Paid wages in cash $300.

16 Transferred $1700 from bank to cash.

25 Cash sales $450.

27 Cash withdrawn for personal use $150.

28. Paid in full, McBean's outstanding balance of $700, less 5% cash discount.