|l|l|l|r|r|r|l|l|l|r|r|r|

Here is the Triple Column Cash Book:

$$\begin{array}{|l|l|l|r|r|r|l|l|l|r|r|r|} \hline \textbf{Date} & \textbf{Particulars} & \textbf{L.F.} & \textbf{Disc. All. (Rs.)} & \textbf{Cash (Rs.)} & \textbf{Bank (Rs.)} & \textbf{Date} & \textbf{Particulars} & \textbf{L.F.} & \textbf{Disc. Rec. (Rs.)} & \textbf{Cash (Rs.)} & \textbf{Bank (Rs.)} \\ \hline \text{Poush 1} & \text{To Balance b/d} & & - & 60,000 & 200,000 & \text{Poush 13} & \text{By Bank A/c (C)} & & - & 30,000 & - \\ \text{Poush 13} & \text{To Cash A/c (C)} & & - & - & 30,000 & \text{Poush 22} & \text{By Ram A/c} & & 3,000 & - & 32,000 \\ \text{Poush 27} & \text{To Machine A/c} & & - & 3,000 & 19,000 & & \text{By Balance c/d} & & - & 33,000 & 217,000 \\ \hline & \textbf{Total} & & \textbf{0} & \textbf{63,000} & \textbf{249,000} & & \textbf{Total} & & \textbf{3,000} & \textbf{63,000} & \textbf{249,000} \\ \hline \text{Poush 31} & \text{To Balance b/d} & & - & 33,000 & 217,000 & & & & & & \\ \hline \end{array}$$

• Cash Balance:

  • Debit side total: Rs. $60,000 + 3,000 = 63,000$
  • Credit side total: Rs. 30,000
  • Closing Cash Balance (c/d): Rs. $63,000 - 30,000 = 33,000$

• Bank Balance:

  • Debit side total: Rs. $200,000 + 30,000 + 19,000 = 249,000$
  • Credit side total: Rs. 32,000
  • Closing Bank Balance (c/d): Rs. $249,000 - 32,000 = 217,000$

The final balances are:

• Cash Balance: $\boxed{\text{Rs. } 33,000}$
• Bank Balance: $\boxed{\text{Rs. } 217,000}$