B. Jones is in business as a builders’ merchant. He had £3,680 in the bank on 1 May 20X9.
The following receipts and payments from the bank took place during May 20X9:
3 May Introduced additional capital: £2,000
4 May Sales by debit card: £840
7 May Purchases by debit card: £510
10 May Paid wages by BACS: £200
13 May Paid rent by standing order: £360
15 May Cash sales paid into bank: £490
18 May Purchased shop fittings for £2,450 using the debit card
20 May Paid gas bill of £180 by standing order
23 May Bought stationery using the debit card: £70
26 May Drawings by cheque: £250
31 May Paid Brick Ltd £850 by direct debit after deducting £45 cash discount
31 May Received a bank transfer from Oak Ltd for £160 after awarding £30 cash discount
31 May Paid Stone Ltd £220 by debit card after deducting cash discount of £20
31 May Pine Ltd sent us a cheque for £485 after deducting £25 cash discount
31 May Paid Slate Ltd £480 by direct debit after deducting cash discount of £40. However, Slate
Ltd did not allow the discount
31 May Lime Ltd transferred £575 to our account.

Required
Show the entries in respect of the above in a two-column cash book.