Tree coloum cash book

Here is the three-column cash book and the relevant discount accounts for March 2005.

Three-Column Cash Book

Date	Particulars	Discount Allowed (Dr)	Cash (Dr)	Bank (Dr)	Date	Particulars	Discount Received (Cr)	Cash (Cr)	Bank (Cr)
Mar 1	Balance b/d		211	3984	Mar 2	T. Ansumana	4		76
Mar 4	C. Kwaku			98	Mar 2	C. Kwesi	13		247
Mar 6	Sales			49	Mar 2	D. Kodjo	22		418
Mar 9	R. Kofi	4		156	Mar 7	Insurance		65
Mar 9	J. Apiah	16		624	Mar 12	Motor Expenses		100
Mar 9	M. Mansah	13.50		526.50	Mar 21	Salaries			120
Mar 18	Sales		98		Mar 23	Rent		60
Mar 28	R. Addai (Loan)			500	Mar 31	Stationery			27
					Mar 31	Balance c/d		84	5049.50
Totals		33.50	309	5937.50	Totals		39	309	5937.50
Apr 1	Balance b/d		84	5049.50

General Ledger Accounts

Discount Allowed Account

Date	Particulars	Amount (Dr)	Date	Particulars	Amount (Cr)
Mar 9	R. Kofi	4	Mar 31	Profit & Loss A/c	33.50
Mar 9	J. Apiah	16
Mar 9	M. Mansah	13.50
Totals		33.50	Totals		33.50

Discount Received Account

Date	Particulars	Amount (Dr)	Date	Particulars	Amount (Cr)
Mar 31	Profit & Loss A/c	39	Mar 2	T. Ansumana	4
			Mar 2	C. Kwesi	13
			Mar 2	D. Kodjo	22
Totals		39	Totals		39