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: Two-Column Cash Book |l|l|l|r|r||l|l|l|r|r| 5|c||Debit & 5c|Credit \\ Date & Particulars & L.F. & Cash (Rs.) & Bank (Rs.) & Date & Particulars & L.F. & Cash (Rs.) & Bank (Rs.) \\ 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 & \\ & Total & & 52,000 & 19,500 & & Total & & 52,000 & 32,600 \\ Oct 01 & To Balance b/d & & 31,100 & & Oct 01 & By Balance b/d & & & 13,100 \\ 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 = Rs. 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 = Rs. 13,100