9.4A Enter the following in the three-column cash book of an office supply shop. Balance-off the cash book at the end of the month and show the discount accounts in the general ledger

June Balantes brought forward: Cash £420; Bank £4,940.

The following paid us by cheque, in each case deducting a 5 per cent cash discount: S. Braga £820; L. Pine £320; G. Hodd £440; M. Rae £1,040.

3 Cash sales paid direct into the bank £740.

5 Paid rent by cash £340.

We paid the following accounts by cheque, in each case deducting 2', per cent cash discount: M. Peters £360; G. Graham £960; F. Bell £400.

8 Withdrew cash from the bank for business use £400.

10 Cash sales £1,260.

12 B Age paid us their account of £280 less £4 cash discount, by cheque.

14 Paid wages by cash £540.

06 We paid the following accounts by cheque: R. Todd £310 less cash dis- count £15; F. Dury £412 less cash discount £12.

20 Bought fixtures by cheque £4,320.