From the following data, construct the cash book for the month of February 2015. Feb 1 Balances

From the following data, construct the cash book for the month of February 2015.

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Feb 1 Balances at the start of the month: Bank 878, Cash in hand 101 Feb 2 Bought equipment paying by cheque for 325 Feb 3 Purchases of 192 paid for by cheque Feb 5 Motor repairs paid in cash, 33 Feb 8 The following invoices are settled by cheque with the suppliers each allowing a 5% discount (the invoice total is pre discount): S Jens 160 S Lee 60 Feb 10 Cash sales for 120 with half paid directly into the bank Feb 12 D Clough settles his account with us by sending a cheque for 132 which allows him a discount of 12 Feb 14 Cash drawings of 68 Feb 17 Cash of 50 withdrawn from the bank Feb 20 We settle an account of 280 owing to D West by sending a cheque for 252 in full settlement Feb 24 The following invoices are settled by cheque with the suppliers each allowing a 2.5% discount (the invoice total is pre discount): K Hawley 200 A Vincent 160 Feb 25 The following paid their accounts by cheque, in each case deducting 5% cash discounts (the amounts are pre discount): D Vanian 440 I Astbury 140 Feb 26 Rent received in cash 76 Feb 27 Cash taken out of business for personal use 80