Prepare a Two-Column Cash Book for September 2025, showing all entries and balancing it.

Here is the Two-Column Cash Book for September 2025:

$$\textbf{Two-Column Cash Book}$$

\begin{array}{|l|l|l|r|r||l|l|l|r|r|}
\hline
\multicolumn{5}{|c||}{Debit} & \multicolumn{5}{c|}{Credit} \ \hline
Date & Particulars & L.F. & Cash (Rs.) & Bank (Rs.) & Date & Particulars & L.F. & Cash (Rs.) & Bank (Rs.) \ \hline
2025 & & & & & 2025 & & & & \ Sep 01 & To Balance b/d & & 42,000 & 15,000 & Sep 04 & By Purchases A/c & & & 12,000 \ Sep 16 & To Sales A/c & & & 4,500 & Sep 13 & By Machinery A/c & & & 5,500 \ Sep 27 & To Bank A/c (C) & & 10,000 & & Sep 17 & By Purchases A/c & & 17,400 & \ & & & & & Sep 20 & By Stationery A/c & & & 1,100 \ & & & & & Sep 24 & By Rohit A/c & & & 1,500 \ & & & & & Sep 27 & By Cash A/c (C) & & & 10,000 \ & & & & & Sep 30 & By Rent A/c & & & 2,500 \ & & & & & Sep 30 & By Salary A/c & & 3,500 & \ & & & & & Sep 30 & By Balance c/d & & 31,100 & \ \hline
& Total & & 52,000 & 19,500 & & Total & & 52,000 & 32,600 \ \hline
Oct 01 & To Balance b/d & & 31,100 & & Oct 01 & By Balance b/d & & & 13,100 \ \hline
\end{array}

* **Cash Balance:** * Debit Total: $42,000 + 10,000 = 52,000$ * Credit Total: $17,400 + 3,500 = 20,900$ * Closing Balance (Debit): $52,000 - 20,900 = \boxed{\text{Rs. } \textbf{31,100}}$ * **Bank Balance:** * Debit Total: $15,000 + 4,500 = 19,500$ * Credit Total: $12,000 + 5,500 + 1,100 + 1,500 + 10,000 + 2,500 = 32,600$ * Closing Balance (Credit - Overdraft): $32,600 - 19,500 = \boxed{\text{Rs. } \textbf{13,100}}$