Prepare a Double Column Cash book (Cash and Bank Column) from the following transactions: 2021 Feb.1 Cash in Hand Rs.1,200; Overdraft at Rs.15,000. Feb.8 Sold goods to Naveen of Rs.15,000 & Cheque received for 40% . Feb.10 Transferred from Current account to fixed Deposited account in the bank Rs.10,000. Feb.12 Cheque of Naveen endorsed to Praveen in full settlement of his account . Feb.18 Instructed the bank to issue a Bank Draft for Rs.5000 in favour of Shyam. Bank Charged Rs.40 for issuing the draft. Feb.24 Cheques was dishonored Due to insolvency of Naveen. 40 Paisa in a Rupee recovered form his assets.