Make it the three column cash book

Here is the Three Column Cash Book, formatted as requested:

$$\begin{array}{|l|l|l|r|r|r||l|l|l|r|r|r|} \hline \textbf{Date} & \textbf{Particulars} & \textbf{Folio} & \textbf{Disc. Allowed (K)} & \textbf{Cash (K)} & \textbf{Bank (K)} & \textbf{Date} & \textbf{Particulars} & \textbf{Folio} & \textbf{Disc. Received (K)} & \textbf{Cash (K)} & \textbf{Bank (K)} \\ \hline \text{Mar 1} & \text{Balance b/d} & & & 3,680,000.00 & 76,590,000.00 & & & & & & \\ \text{Mar 2} & \text{Debtors (R Banda)} & & 112,000.00 & & 2,128,000.00 & \text{Mar 4} & \text{Rent} & & & & 1,920,000.00 \\ \text{Mar 2} & \text{Debtors (E Tobwa)} & & 176,000.00 & & 3,344,000.00 & \text{Mar 8} & \text{Creditors (N Bwalya)} & & 280,000.00 & & 5,320,000.00 \\ \text{Mar 2} & \text{Debtors (C Chola)} & & 240,000.00 & & 4,560,000.00 & \text{Mar 8} & \text{Creditors (P Tailoka)} & & 384,000.00 & & 7,296,000.00 \\ \text{Mar 6} & \text{Loan from J Kantu} & & & & 16,000,000.00 & \text{Mar 8} & \text{Creditors (C Wamulume)} & & 640,000.00 & & 12,160,000.00 \\ \text{Mar 12} & \text{B Hansengele} & & 48,000.00 & & 1,184,000.00 & \text{Mar 10} & \text{Motor Expenses} & & & 704,000.00 & \\ \text{Mar 21} & \text{Bank (Contra)} & \text{C} & & 5,600,000.00 & & \text{Mar 15} & \text{Wages} & & & 2,560,000.00 & \\ \text{Mar 31} & \text{Commission Received} & & & & 1,408,000.00 & \text{Mar 21} & \text{Cash (Contra)} & \text{C} & & & 5,600,000.00 \\ & & & & & & \text{Mar 24} & \text{Drawings} & & & 1,920,000.00 & \\ & & & & & & \text{Mar 25} & \text{T Muchona} & & 112,000.00 & 2,128,000.00 & \\ & & & & & & \text{Mar 29} & \text{Fixtures} & & & & 10,400,000.00 \\ \hline \textbf{Totals} & & & \textbf{576,000.00} & \textbf{9,280,000.00} & \textbf{105,214,000.00} & \textbf{Totals} & & & \textbf{1,416,000.00} & \textbf{7,312,000.00} & \textbf{42,696,000.00} \\ & & & & & & \text{Mar 31} & \text{Balance c/d} & & & 1,968,000.00 & 62,518,000.00 \\ \hline \textbf{Totals} & & & \textbf{576,000.00} & \textbf{9,280,000.00} & \textbf{105,214,000.00} & \textbf{Totals} & & & \textbf{1,416,000.00} & \textbf{9,280,000.00} & \textbf{105,214,000.00} \\ \hline \text{Apr 1} & \text{Balance b/d} & & & \textbf{1,968,000.00} & \textbf{62,518,000.00} & & & & & & \\ \hline \end{array}$$

The final balances for March 31, 2026, are:

• Cash: $\boxed{\text{K1,968,000.00}}$
• Bank: $\boxed{\text{K62,518,000.00}}$