Prepare a cash book with discount and cash columns with the following transactions: (K4) 2018 January 1 Cash balance 18,500 3 Cash sales 33,000 7 Paid Dravid 15,850 Discount allowed by him 150 13 Sold goods to Manohar on credit 19,200 15 Withdrew cash for personal use 2,400 16 Purchased goods from Charles on credit 14,300 22 Paid into Bank 22,750 25 Cash received from Manohar 19,000 Allowed him discount 200 26 Drew a cheque for office use 17,500 27 Paid cash to Saravanan 2,950 Discount received from him 50 28 Paid cash to Charles less discount 14,200 29 Cash Purchases 13,500 30 Paid for Advertising 600 31 Paid salaries 12,000

Question

Prepare Purchase returns book and sales returns book from the following data: 2017 Aug 1. Purchased goods returned to Senthil 205 3. Received goods returned by Natarajan 300 5. Goodsreturned to Kannan 500 7. Sales returns of 1,260 by Mathavan 15. Returned defective goods to Rajan 1,280 18. Damaged goods returned by Murali 1,120 23. Onward returns to Kanagasabai 275 29. Inward returns by Swaminathan 750 30. Returned inferior goods to Sankar 890 31. Selvan returned goods to us 1,330.