Prepare a Single Column Cash Book for Shanifah for January 2016, recording the following transactions: To Capital A/c (25,000), To Sales A/c (6,000), To Ram A/c (1,000), To Sales A/c (8,400), To Commi

Here is the Single Column Cash Book for Shanifah for the month of January 2016:

$$\textbf{Cash Book}$$

Date	Particulars	Amount ($)	Date	Particulars	Amount ($)
2016			2016
Jan 1	To Capital A/c	25,000	Jan 3	By Purchases A/c	10,000
Jan 4	To Sales A/c	6,000	Jan 3	By Cartage A/c	200
Jan 10	To Ram A/c	1,000	Jan 12	By Shivan A/c	2,600
Jan 15	To Sales A/c	8,400	Jan 18	By Furniture A/c	5,000
Jan 27	To Commission A/c	1,500	Jan 20	By Advertisement A/c	500
			Jan 24	By Noel A/c	4,000
			Jan 25	By Wages A/c	400
			Jan 28	By Drawings A/c	2,200
			Jan 31	By Salary A/c	700
			Jan 31	By Balance c/d	16,300
	Total	41,900		Total	41,900
Feb 1	To Balance b/d	16,300

• Explanation:
  • All cash receipts are recorded on the debit side (left).
  • All cash payments are recorded on the credit side (right).
  • The transaction "Purchased goods from Bridget on credit" on Jan 20 is a credit transaction and does not involve cash, so it is not included in the cash book.
  • The closing balance (Balance c/d) is calculated as Total Debits - Total Credits.
  • The closing balance is then brought down as the opening balance (Balance b/d) for the next month.

The final cash balance at the end of January 2016 is $\boxed{\text{16,300}}$.