Enter the following transactions in a Cash Book with Cash and Bank Columns∶− 2017 (₹) March 1 Commenced business with ₹1,00,000 of which ₹20,000 were borrowed from Mr. Ratan 2 Opened current account with Punjab National Bank 75,000 4 Bought goods by cheque 60,000 5 Purchased a typewriter for ₹4,000 and spent ₹500 on its repairs 8 Paid petty cash expenses 200 10 Transferred from Current account to Fixed Deposit Account in the Bank 5,000 12 Sold goods for Cash ₹25,000 and cheque ₹15,000 13 Deposited the above cheque into bank 15 Purchased goods from Ram Singh on Credit 25,000 18 Settled Ram Singh's Account by cheque 24,750 20 Sent a cheque in payment of the fees of Proprietor's son 500 25 Cash sales, received a cheque 4,000 28 Deposited the above cheque into bank, collection charges 25 31 Repaid the loan taken from Mr. Ratan including interest 18% p.a.