Prepare a Triple Column Cash Book from the following transactions of M/s Raj Agencies and bring down the balance for the start of next month :
| 2022 March | 1 | Cash in hand | 30,000 |
| 1 | Cash at bank | 1,20,000 | |
| 2 | Paid into bank | 10,000 | |
| 5 | Bought furniture and issued cheque | 15,000 | |
| 8 | Purchased goods for cash | 5,000 | |
| 12 | Received cash from Mohan | 9,800 | |
| Discount allowed to him | 200 | ||
| 14 | Cash sales | 50,000 | |
| 16 | Paid to Lata by cheque | 14,500 | |
| Discount received | 500 | ||
| 19 | Paid into Bank | 5,000 | |
| 23 | Withdrawn from Bank’ for Private expenses | 6,000 | |
| 24 | Received cheque from Gupta | 14,300 | |
| Allowed him discount | 200 | ||
| 26 | Deposited Gupta’s cheque into Bank | ||
| 28 | Withdrew cash from Bank for Office use | 20,000 | |
| 30 | Paid rent by cheque | 8,000 |
[2022 December – 5 Marks]
Discount Allowed: Rs.400; Discount Received Rs. 500: Closing Balance of Bank Account: Rs.89,800; Closing Balance of Cash Account 85,800