The following data relates to the cash and bank transactions of S Hickling for the month of November 2012. You are required to construct the cash book for that month.

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Nov 01 Balances at the start of the month: Cash in hand 11 Overdraft of 289 Nov 02 Borrowed 430 from E Allston, money paid directly into bank Nov 04 The following paid their accounts by cheque, in each case deducting 2.5% cash discounts (the amounts are pre discount): T Joyner 280 S Platt 160 M Brookes 400 Nov 08 Paid wages 177 by cheque Nov 10 Paid P Yarrow by cheque 285 (based on an invoice of $300 and a 5% discount) Nov 12 Bought computer for office use paying by cheque 320 Nov 15 Withdrew 50 from bank for cash till Nov 17 The following invoices are settled by cheque with the suppliers each allowing a 5% discount (the invoice total is pre discount): M Skipsey 280 P Muskett 220 Nov 19 Cash purchases for 79 Nov 21 Commission received 48 cash Nov 24 The following paid their accounts by cheque, in each case deducting 5% cash discounts (the amounts are pre discount): E Dixon 240 J Shephardson 100