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19. Enter the following transactions in a Three Column Cash Book:-
2018  
March 1
2
5

10
12
14
16
17
18
20
22
23
24
25
27
28
31
Cash in Hand ₹15,000; Bank ₹8,000
Sold goods to X on credit for ₹10,000.
Sold goods for ₹20,000; received cheque from them, discount allowed 2 1 2 % . Cheque was deposited into bank on 7th March.
Purchased goods from Suresh on the terms of 5% Cash discount if the payment is made within 3 days ₹20,000.
Payment made to Suresh; half in Cash and half by cheque.
Received a Bank Draft for ₹6,820 from Siya Ram in full settlement of ₹7,000 due from him. Sent the draft to the Bank.
Settled Pawan's account of ₹5,000 at a discount of 5%.
Good's worth ₹8,000 were purchased from Sunil on 5th March. Its payment was made today by cheque after deducting 5% cash discount.
Withdrawn from Bank ₹20,000 and Furniture was purchased for ₹15,000; the balance taken by the proprietor.
Received a check from Ravi for ₹2,850 in settlement after deducting 5%. Endorsed the cheque to Gopal on 22nd March.
Placed an order with 'Jai Traders' for goods of the value of ₹10,000 and sent a cheque of ₹8,000 with the order.
Purchased furniture by cheque of ₹6,000.
Cash sales ₹15,000; half of which deposited into bank.
X settled his account by payment of ₹10,150; ₹150 being the interest charged.
Paid rent to Landlord 'Rakesh' by cheque ₹2,000.
Cashed a cheque for ₹10,000 and paid salaries in cash ₹8,000.
Deposited into bank, balance of cash in excess of ₹5,000.

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