Enter the following transactions in a Double Column Cash Book and Journal Proper and post them into Ledger ∶ May 1 Balance of Cash in Hand ₹ 12,400; Bank Overdraft ₹ 36,000. 3 Direct deposit by Mr. Ganesh in our bank account ₹ 10,000. Discount allowed ₹ 200. 5 Issued a cheque of ₹ 7,700 to Mr. Suresh in full settlement of his account of ₹ 8,000. 6 Received a cheque from X for ₹ 12,000. Discount allowed ₹ 500. This cheque was deposited into bank on 7th May. 8 Received Cash ₹ 22,000 and cheque of ₹ 8,000 for cash sale. 12 Cash sale ₹ 70,000 of which ₹ 55,000 banked. 15 Cheque received on 8th May endorsed to Mr. Sunil. Discount received ₹ 150. 20 Discounted a B/R of ₹ 10,000 at 1% through bank. 24 Cheque received from X dishonoured, Bank debits ₹ 20 in respect of bank charges. 25 Purchased goods for ₹ 50,000 at a trade discount of 10%. Payment was made in cash. 26 Withdrew from bank ₹ 10,000 for office use and ₹ 2,000 for personal use. 31 Interest debited by Bank ₹ 4,500.