Enter the following transactions in a single column cash book of Ramalingam for month of July, 2017.

	Particulars	Rs
July 1	Cash in hand	32,000
5	Received from Keerthana	5,000
6	Paid packing charges in cash	300
7	Cash purchases	12,400
8	Sold goods for cash	2,600
10	Paid salary to manager in cash	7,000
11	Paid to Bala	3,000
12	Purchased goods from Bose	2,500
24	Cash deposited into bank through CDM	4,000
27	Withdraw cash from bank	2,000
31	Paid office rent in cash	6,000

Enter the following transaction in Chandran's cash book with cash and discount column.

	Particulars	Rs
2017 Nov 1	Cash balance	22,000
2	Cash Sales	14,000
3	Credit sales to Govindan	12,000
4	Credit purchases from Balaraman	27,000
5	Cash purchases	8,800
8	Govindan settled his account @ 2% cash discount
12	Paid Balaraman Rs. 26,800 and settle his account
15	Cash withdrawn for personal expenses	4,000
28	Cash paid into Bank	5,000
29	Received from Madhan Rs. 4,800 in settlement of his account for	5,000
30	Paid salaries in cash	4,000

Record the following transactions in an analytical petty cash book and balance the same. On 1^st November, 2017, the petty cashier started with imprest cash Rs.2,000.

2017 Nov	1	Postage stamps purchased	155
	2	Paid to sweeper and scavenger	170
	3	Conveyance to Manager	125
	6	Lorry hire for goods rent	260
	7	Greeting card purchased	110
	10	Carriage paid	70
	11	Repairs to furniture	100
	13	Ink and gum purchased	50
	17	Computer servicing charges paid	250
	20	Cleaning charges paid	120
	22	Gave charity to beggars	40
	23	Paid to Rammohan	80
	25	Paid railway fare	150
	30	Subscription paid to the Times of India	120

Write out a cash book with discount, cash and bank columns in the books of Mahendran.

2017 Oct		Rs
1	Cash balance	12,000
2	Bank balance	48,500
3	Received a cheque from Kesavan	150
4	Paid Shanmuganathan cheque for Rs 7950 and discount allowed by him	50
6	Cash Sales	17,800
7	Paid Sivasamy in cash	10,000
15	Withdrew cash from bank	6,000
17	Purchased goods and payment made through credit card	14,500
20	Received cash from Janarthanam Rs.10,000 and discount allowed to him	100
21	Cash remitted into bank through CDM	12,000
24	Bought furniture for office use by cash	15,000
28	Deepavali advance paid to staff through bank	10,000
30	Salary for staff paid by cash	4,500
	Salary of Manager paid by through net banking	12,500

Enter the following transactions of Fathima in the cash book with cash, bank and discount columns for the month of May, 2017

2017 May	Particulars	Rs
1	Cash balance	17,200
	Bank balance	43,000
4	Received from Rajkumar by cheque on account	6,500
9	Sold goods to Kumar for cash	12,000
15	Bought laptop for business use and payment made through NEFT	21,000
17	Withdrawn cash from Bank	9,600
24	Goods purchased for cash Rs 12,400 and by cheque	18,200
25	Deposited cash with bank	14,000
28	Paid staff salaries by cheque	8,000
29	Dividend received in cash	4,700
30	Paid office rent in cash	12,000