Mr. Lal operates two bank accounts both of which are maintained in the columnar cash book itself. You are required to prepare a proforma of the cash book, record the following transactions therein and draw the closing balances as on 30th June, 2016: 2016 (₹) June 20 Opening Balance of Cash 1,180 Progressive Bank 19,040 Goodwill Bank (Overdraft) 6,460 20 Received cheque for ₹ 1,800 from a debtor Mr. X and deposited in Goodwill Bank. The Bank credited the amount on 23rd June and debited ₹ 4 as its collection charges. 21 Purchased goods for ₹ 18,210 and a cheque issued on Progressive Bank. 22 Paid office expenses ₹ 410 and ₹ 80 for stationery in cash. 23 Deposited a cheque for ₹ 21,090 being sale proceeds of goods in Progressive Bank. The Bank credited the amount on the same day and debited ₹ 21 as cheque discounting charges. 23 A cheque for ₹ 8,000 drawn by Mr. Lal himself on Progressive Bank was deposited in his account with Goodwill Bank. 25 Cash drawn from the account with Progressive Bank ₹ 600 for office use. 25 A cheque for ₹ 1,100 received from Mr. A and earlier deposited in Goodwill Bank (on 14th June) was returned unpaid and Bank debited ₹ 10 towards its charges. Mr. Lal received the amount of returned cheque and Bank charges in cash from Mr. A. 28 Deposited cash ₹ 1,500 in the account with Goodwill Bank. 29 Purchased postal stamps for ₹ 200 and paid in cash.