Record the following transactions in two columnar cash book of Shri Bhupinder for April, 2016 :
2016
April 1 Opening cash balance ₹ 55,000, bank balance ₹ 5,50,000.
3 ₹ 5,500 is given in donation.
3 ₹ 49,500 paid to Mahesh through NEFT for his receivables. NEFT charge is ₹ 5.
Bank debited this amount.
5 Darshan paid ₹ 66,000 through NEFT towards his debt. Bank credited the amount. Darshan paid NEFT charges ₹ 5.
6 Rent of ₹ 14,300 is paid by cash.
8 Bank credited ₹ 22,000 for commission.
10 Cash purchase ₹ 2,75,000, amount paid through RTGS. RTGS charge is ₹ 30.
12 Cash sales ₹ 3,85,000, amount is received through RTGS.
13 ₹ 22,000 paid to Kalpana towards her receivables through NEFT and NEFT charge is ₹ 5.
20 Cash sales ₹ 44,000.
24 Cash purchase ₹ 27,500.
25 ₹ 49,500 sent for daughter’s medical college fees through NEFT and debited the amount including ₹ 5 for NEFT charge.
30 Bank credited ₹ 33,000 of dividend and Life Insurance premium paid ₹ 11,000 through NEFT.
