Enter the following transactions in the cash book with discount columns for the month of May 2009.

Rs

May

1

Cash sales

15,000

2

Goods sold to Tandon on credit

30,000

3

Goods purchased on credit from Hemant

40,000

4

Cash withdrawn for L.I.C. Premium

2,000

10

Received cash Rs 24,800 and a cheque for Rs. 5,000 from Tandon as a fi nal settlement

12

Cash sale of goods; Cash sent to Bank

17,000

14

Paid Hemant Rs 20,000 cash and the balance Rs 19,800 by cheque and his account was closed

15

Received from Ashok cash

50,000

and allowed him discount

1,000

16

Received insurance claim

2,000

17

Cash recovered from Sachin, which was written off bad in January

7,500

19

Withdrawn from Bank

3,500

20

Withdrawn from offi ce to meet the medical expenses of the proprietors parents

2,500

21

Parents deposited with Bank

25,000