Enter the following transactions in a Cash Book with Cash and Bank Columns∶− 2017 March 1 Cash in Hand ₹ 15,000; Bank ₹ 8,000 2 Sold goods to X on credit for ₹ 10,000. 5 Sold goods for ₹ 20,000; received cheque from them, discount allowed 212%. Cheque was deposited into bank on 7th March. 10 Purchased goods from Suresh on the terms of 5% Cash discount if the payment is made within 3 days ₹ 20,000. 12 Payment made to Suresh; half in Cash and half by cheque. 14 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. 16 Settled Pawan's account of ₹ 5,000 at a discount of 5%. 17 Goods worth ₹ 8,000 were purchased from Sunil on 5th March. Its payment was made today by cheque after deducting 5% cash discount. 18 Withdrawn from Bank ₹ 20,000 and Furniture was purchased for ₹ 15,000; the balance taken by the proprietor. 20 Received a cheque from Ravi for ₹ 2,850 in settlement after deducting 5%. Endorsed the cheque to Gopal on 22nd March. 22 Placed an order with 'Jai Traders' for goods of the value of ₹ 10,000 and sent a cheque of ₹ 8,000 with the order. 23 Purchased furniture by cheque of ₹ 6,000. 24 Cash sales ₹ 15,000; half of which deposited into bank. 25 X settled his account by payment of ₹ 10,150; ₹ 150 being the interest charged. 27 Paid rent to Landlord 'Rakesh' by cheque ₹ 2,000. 28 Cashed a cheque for ₹ 10,000 and paid salaries in cash ₹ 8,000. 31 Deposited into bank, balance of cash in excess of ₹ 5,000.