What are the three column cash book entries?

The Dr Cash entries are:

$$32,000 (\text{Balance b/f}) + 500 (\text{Cash}) + 900 (\text{Sales}) + 400 (\text{Commission}) + 200 (\text{Bank C}) + 2,000 (\text{Sales}) = 36,000$$

The total Dr Cash is 36,000.

The Cr Cash entries are:

$$300 (\text{Drawings}) + 350 (\text{Purchase}) + 1,500 (\text{Insurance}) + 1,000 (\text{Office}) = 3,150$$

The total Cr Cash is 3,150.

The Cash balance c/d is the total Dr Cash minus the total Cr Cash.

$$\text{Cash Balance c/d} = 36,000 - 3,150 = 32,850$$

The Dr Bank entries are:

$$25,000 (\text{Balance b/f}) + 1,000 (\text{Cash C}) = 26,000$$

The total Dr Bank is 26,000.

The Cr Bank entries are:

$$500 (\text{Bank C}) + 600 (\text{Motor Van}) + 250 (\text{Salaries}) + 200 (\text{Cash C}) + 1,000 (\text{Bank C}) + 3,000 (\text{Purchase}) + 2,000 (\text{Drawings}) + 2,000 (\text{Office}) = 9,550$$

The total Cr Bank is 9,550.

The Bank balance c/d is the total Dr Bank minus the total Cr Bank.

$$\text{Bank Balance c/d} = 26,000 - 9,550 = 16,450$$

The correct closing balances for Malick Ceesay's Cash Book as of March 31, 2003, are:
Cash Balance: $\boxed{\text{32,850}}$
Bank Balance: $\boxed{\text{16,450}}$