From the following transactions, prepare cash and bank columnar cash book in the books of Bhagwati Traders :
2015
July 1 Opening cash balance ₹ 5,000, opening bank overdraft ₹ 1,500.
3 Goods of ₹ 8,000 sold to Janki at 10 % trade discount for cash.
5 ₹ 3,000 deposited in the bank.
6 Goods of ₹ 2,000 sold to Jinal. Jinal paid the amount immediately by cheque which is deposited in the bank.
8 Furniture of ₹ 2,000 purchased and the amount is immediately paid by cheque.
9 Cheque of ₹ 3,000 received from Bhargavi, which is endorsed in favour of Parth.
13 Goods of ₹ 6,000 sold to Harshit. Harshit has paid half of the amount by cash and
remaining amount is paid by cheque, which is immediately deposited in the bank.
15 Goods of ₹ 6,000 purchased from Divyesh and amount is immediately paid by cash.
18 Salary of ₹ 1,000 and brokerage of ₹ 500 are paid by cash.
22 ₹ 1,000 withdrawn from the bank for the payment of the electricity bill.
23 Electricity bill paid.
24 Goods of ₹ 1,400 sold to Smith, for which he issued a cheque of the necessary amount, which is immediately deposited in the bank.
27 Bank informed that cheque issued by Smith is dishonoured.
28 Bank debited ? 100 to our account for interest on overdraft and it is informed to us through bank advice.
