a) The following transaction occurred during the month of July 2011
in the books of Zephaniah. 1 July Cash in hand Sh.141,300; cash at bank sh.228,600 and capital
3 July Bought goods for cash at Sh.36,900.
4 July Purchased good on credit from Muna for Sh.52,200 less 10% trade discount.
7 July Sold goods on credit to Bedi for Sh.80,100 less 20% trade discount.
9 July Withdrew Sh.4,500 from the bank for private use. 11 July Sold goods on credit to Amotto for Sh.57,600.
15 July Paid Muna Sh.45,000 by cheque in full settlement of their account.
20 July Amotto returned goods worth Sh.3,600. 21 July Received Sh.36,000 in cash from Amotto.
22 July Purchased furniture on credit for Sh.7,200 from Kanji House. 23 July Purchased goods on credit from Shimoni for Sh.78,300.
25 July Deposited cash into the bank amounting to Sh.19,800.
28 July Amotto was declared bankrupt. He paid only Sh.9,000 by cheaque to Zephaniah the balance is bad debts.
29 July Goods worth Sh.5,400 were returned to Shimoni.
30 July Goods worth Sh.3,600 were taken by the proprietor for personal use.
30 July Paid Sh.4,500 by cheque for advertisement.
31 July Paid salaries to staff in cash amounting to Sh.16,200. 31 July Made cash sales amounting to Sh.196,200.
31 July Paid into bank cash amounting to Sh.180,000
31 July Received a cheque for Sh.53,100 from Bedi after allowing a discount of Sh.900.
(i) Three-column cash book recording the above transactions.