Baker and Co’s had cash in hand of £455 and cash at bank of £7,540 on 1 July 2012 when the following transactions took place:

(i) Paid £1,450 to Salt Ltd, a trade creditor, by cheque no 0475.

(ii) Received a cheque for £1,245 from Paul May, a trade debtor.

(iii) Paid £150 for advertising by cheque no 0476.

(iv) Cash sales £478.

(v) Paid £35 in cash for office cleaning material.

(vi) Sales of £725 were paid for by debit card.

(vii) Paid £1,800 as rent by standing order.

(viii) Bank advised a credit transfer for £840 had been received from June Kelly, a trade debtor, and bank charges of £40 had been taken from the account.

(ix) Deposited £2,000 (cheque £1,245 + cash £755) into the bank account.

(x) Drew £200 from an ATM cash machine.

Required: 

Record these transactions in a two-column Cash Book.