Prepare a duly balanced 3-column cash book(ionk)

Huu hapa ni kitabu cha pesa cha nguzo 3 (3-column cash book) cha Maranga kwa mwezi wa Julai 2018, kikiwa na salio sahihi. Maelezo ya Miamala Muhimu: Julai 3: Cheque kutoka Koech. Koech alidaiwa Sh 16,000. Alilipa Sh 14,100 kwa cheque. Punguzo lililoruhusiwa (Discount Allowed) = Sh 16,000 - Sh 14,100 = Sh 1,900. Hii inaingizwa upande wa debit* wa kitabu cha pesa: Bank (Sh 14,100) na Discount Allowed (Sh 1,900). Julai 14: Kulipa Ochako. Ochako alilipwa Sh 33,750 kwa cheque kama malipo kamili, baada ya kupokea punguzo la 5%. Hii inamaanisha Sh 33,750 ni 95% ya deni la awali. Deni la awali = Sh 33,7500.95 ≈ Sh 35,526.32. Punguzo lililopokelewa (Discount Received) = Sh 35,526.32 - Sh 33,750 = Sh 1,776.32. Hii inaingizwa upande wa credit* wa kitabu cha pesa: Bank (Sh 33,750) na Discount Received (Sh 1,776.32). Julai 16: Kutoa pesa kutoka benki kwa matumizi ya ofisi. Huu ni muamala wa contra* (C). Pesa taslimu inaongezeka (Debit Cash: Sh 36,000). Pesa benki inapungua (Credit Bank: Sh 36,000). Julai 20: Cheque ya Koech ilikataliwa (dishonoured). Muamala wa Julai 3 unabatilishwa. Pesa benki inapungua (Credit Bank: Sh 14,100). Punguzo lililoruhusiwa la Sh 1,900 pia linabatilishwa, lakini hii haionekani kwenye safu ya punguzo ya kitabu cha pesa; inarekodiwa kwenye General Journal. Julai 30: Pesa taslimu yote iliwekwa benki isipokuwa Sh 50,000. Kwanza, kokotoa salio la pesa taslimu kabla ya kuweka benki: Jumla ya pesa taslimu iliyopokelewa (Debit Cash) = Sh 3,250 (Salio la awali) + Sh 42,450 (Mauzo ya pesa taslimu) + Sh 36,000 (Kutoka benki) = Sh 81,700. Jumla ya pesa taslimu iliyolipwa (Credit Cash) = Sh 24,000 (Mishahara) + Sh 750 (Stationery) = Sh 24,750. Salio la pesa taslimu = Sh 81,700 - Sh 24,750 = Sh 56,950. Kiasi cha kuwekwa benki = Sh 56,950 (Salio) - Sh 50,000 (Kiasi kilichobaki) = Sh 6,950. Huu ni muamala wa contra* (C). Pesa benki inaongezeka (Debit Bank: Sh 6,950). Pesa taslimu inapungua (Credit Cash: Sh 6,950). Maranga 3-Column Cash Book Kwa mwezi wa Julai 2018 | Tarehe | Maelezo | Folio | Punguzo Lililoruhusiwa (Sh) | Pesa Taslimu (Sh) | Benki (Sh) | Tarehe | Maelezo | Folio | Punguzo Lililopokelewa (Sh) | Pesa Taslimu (Sh) | Benki (Sh) | | :-------- | :---------------- | :---- | :-------------------------- | :---------------- | :--------- | :-------- | :---------------- | :---- | :-------------------------- | :---------------- | :--------- | | 2018 | | | | | | 2018 | | | | | | | Jul 1 | Salio b/d | | | 3,250 | 136,500 | Jul 8 | Manunuzi | | | | 26,340 | | Jul 2 | Mauzo | | | | 42,630 | Jul 14 | Ochako | | 1,776.32 | | 33,750 | | Jul 3 | Koech | | 1,900 | | 14,100 | Jul 15 | Mishahara | | | 24,000 | | | Jul 12 | Mauzo | | | 42,450 | | Jul 16 | Pesa Taslimu (C) | C | | | 36,000 | | Jul 16 | Benki (C) | C | | 36,000 | | Jul 18 | Stationery | | | 750 | | | Jul 30 | Benki (C) | C | | | 6,950 | Jul 20 | Koech (Dishonour) | | | | 14,100 | | | | | | | | Jul 25 | Mishahara | | | | 48,600 | | | | | | | | Jul 30 | Pesa Taslimu (C) | C | | 6,950 | | | Jumla | | | 1,900 | 81,700 | 200,180| Jumla | | | 1,776.32 | 31,700 | 158,790| | | | | | | | Jul 31 | Salio c/d | | | 50,000 | 41,390 | | Jumla | | | 1,900 | 81,700 | 200,180| Jumla | | | 1,776.32 | 81,700 | 200,180| | Aug 1 | Salio b/d | | | 50,000 | 41,390 | | | | | | | Salio la mwisho: Pesa Taslimu: Sh 50,000 Benki: Sh 41,390 Drop the next question.