Enter the following transaction in Cash Book with Discount and Bank Columns. Cheques are first treated as cash receipts:

**Receipts ** **Payments ** | **S.No.** | **Date** | **Particulars** | **L.F** | **Discount** | **Amount** | **Date** | **Particulars** | **L.F** | **Discount** | **Amount** | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | Cash RS. | Bank RS. | | | | | Cash RS. | Bank RS. | | | 2002 | | | | | | 2002 | | | | | | | 1. | Jan. 1 | To Capital A/c | | | 20,000 | | Jan.3 | By Bank A/c | C | | 19000 | | | 2. | Jan. 3 | To Cash A/c | C | | | 19,000 | Jan.7 | By Bank A/c | C | | 600 | | | 3. | Jan. 4 | To Kirti & Co. | | | 600 | | Jan.10 | By Ratan & Co. | | | | 330 | | 4. | Jan. 7 | To Cash A/c | | | | 600 | Jan.25 | By Bank A/c | C | 20 | 1000 | | | 5. | Jan.12 | To Tripathi & Co. | | | | 475 | Jan.27 | By Purchased A/c | | | | 275 | | 6. | Jan.15 | To Warsi | | 35 | 450 | | Jan.30 | By S. Exp & Co. | | | 50 | | | 7. | | | | | | | Jan.30 | By John & Co. A/c | | 35 | 375 | | | 8. | Jan. 20 | Sales A/c | | | 175 | | Jan.31 | By Rent A/c | | | | 200 | | 9. | | | | | | | Jan.31 | By Drawings A/c | | | | 250 | | 10. | Jan. 25 | To Cash A/c | C | | | 1000 | | | | | | | | 11. | Jan. 31 | To Bank A/c | C | | 400 | | Jan.31 | By Salaries A/c | | | | 300 | | 12. | | | | | | | Jan.31 | By Cash A/c | C | | | 400 | | 13. | Jan. 31 | To Commi Ssion A/c | | | | 500 | Jan 31 | By Stationary A/c | | | 25 | | | 14. | | | | | | | Jan31 | By Purchased A/c | | | 125 | | | 15. | Jan.31 | To Kesri & Co. | | | 450 | | Jan.31 | By commission A/c | | | | 300 | | 16. | | | | | | | Jan. | By Furniture A/c | | | | | | | | | | 35 | 27,075 | 21575 | | | | | | 1575 | | 17. | Feb.1 | To Balance Bid | | | | | Jan 31 | By Balance A/c | | | 900 | 17945 | | | | | | | **900** | **17945** | | | | **55** | **22075** | **21575** |