Prepare 3 Column cash book and arrange it there

Here is the three-column cash book for March 2005, as prepared in the previous solution.

Step 1: Prepare the Three-Column Cash Book for March 2005.

$$\begin{array}{|l|l|r|r|r||l|l|r|r|r|} \hline \multicolumn{5}{|c||}{\textbf{Debit}} & \multicolumn{5}{c|}{\textbf{Credit}} \\ \hline \textbf{Date} & \textbf{Particulars} & \textbf{Disc. Allowed (D)} & \textbf{Cash (D)} & \textbf{Bank (D)} & \textbf{Date} & \textbf{Particulars} & \textbf{Disc. Received (D)} & \textbf{Cash (D)} & \textbf{Bank (D)} \\ \hline \text{Mar 1} & \text{Balance b/d} & & 211 & 3984 & \text{Mar 2} & \text{T. Ansumana} & 4 & & 76 \\ \text{Mar 4} & \text{C. Kwaku} & & & 98 & \text{Mar 2} & \text{C. Kwesi} & 13 & & 247 \\ \text{Mar 6} & \text{Cash Sales} & & & 49 & \text{Mar 2} & \text{D. Kodjo} & 22 & & 418 \\ \text{Mar 9} & \text{R. Kofi} & 4 & & 156 & \text{Mar 7} & \text{Insurance} & & 65 & \\ \text{Mar 9} & \text{J. Apiah} & 16 & & 624 & \text{Mar 12} & \text{Motor Expenses} & & 100 & \\ \text{Mar 9} & \text{M. Mansah} & 13.5 & & 526.5 & \text{Mar 21} & \text{Salaries} & & & 120 \\ \text{Mar 18} & \text{Cash Sales} & & 98 & & \text{Mar 23} & \text{Rent} & & 60 & \\ \text{Mar 28} & \text{R. Addai (Loan)} & & & 500 & \text{Mar 31} & \text{Stationery} & & & 27 \\ \text{Mar 31} & \text{Balance c/d} & & 84 & 5049.5 & & & & & \\ \hline \textbf{Total} & & \textbf{33.5} & \textbf{309} & \textbf{5937.5} & \textbf{Total} & & \textbf{39} & \textbf{309} & \textbf{5937.5} \\ \hline \text{Apr 1} & \text{Balance b/d} & & \textbf{84} & \textbf{5049.5} & & & & & \\ \hline \end{array}$$

The final balances for the cash book are:

• Cash in hand: $\boxed{\text{D}84}$
• Cash at bank: $\boxed{\text{D}5049.5}$