Kindly give answer

Solution:
                                                         In the books of Ripinder
Dr                                            CASH BOOK (Cash column only)                               Cr

DATE (2018)	PARTICULARS	AMOUNT	DATE (2018)	PARTICULARS	AMOUNT
Jan 01	To Capital A/c	200000	Jan 02	By Furniture A/c	50000
Jan 07	To Sales A/c	28000	Jan 03	By Purchases A/c	30000
Jan 15	To Sales A/c	10000	Jan 05	By Freight A/c	500
			Jan 10	By Ramesh	20000
			Jan 20	By Wages A/c	10000
			Jan 31	By Bal c/d	127500
		238000			238000

 Note:
Jan 25 will not recorded in Cash book as it is credit purchase
Jan 31 Rent paid  through cheque thus not recorded.