Enter the following transactions in Cash Book with Discount Columns: | S. No. | | 2002 | Rs. | | --- | --- | --- | --- | | 1. | Jan. 1 | Cash in hand | 1,500 | | 2. | Jan. 5 | Paid To Ram | 300 | | 3. | Jan. 5 | Discount Allowed by him | 10 | | 4. | Jan. 8 | Purchased goods | 400 | | 5. | Jan. 10 | Received from R. Gupta | 980 | | 6. | Jan. 10 | Discount Allowed | 20 | | 7. | Jan. 16 | Sold goods | 400 | | 8. | Jan. 21 | Paid to s. Sharma | 295 | | 9. | Jan. 22 | Discount received | 5 | | 10. | Jan. 25 | Paid Wages | 50 | | 11. | Jan. 31 | Paid to Narayan in full settlement of his account which shows a credit balance of Rs. 400 | 390 |

In the Books of ……. Receipts Payments | **Date** | **Particulars** | **L.F** | **Discount** **RS.** | **Cash** **RS.** | **Date ** | **Particulars ** | **L.F** | **Discounts ** **RS.** | **Cash** **RS.** | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2002 | | | | | 2002 | | | | | | Jan. 1 | To Balance | | | | Jan. 5 | By Ram | | 10 | 300 | | | BID | | | 1,500 | Jan. 8 | By Purchases | | | 400 | | Jan. 10 | To R. Gupta | | 20 | 980 | Jan. 21 | By S. Sharma | | 5 | 295 | | Jan. 15 | To Sales | | | | Jan. 25 | By wagestic | | | 50 | | | A/c | | | 400 | Jan. 31 | By Narayam | | 10 | 390 | | | | | | | Jan. 31 | By Balance | | | | | | | | | | | C/d | | | 1,445 | | | | | | | | | | | | | | | | **20** | **2,880** | | | | **25** | **2,880** | | Feb. 1 | To Balance b/d | | | 1445 | | | | | |