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Enter the following transactions in a Two-Column Cash Book:-

2024  
Dec. 1 Started business with cash 5,00,000
2 Pays into Bank 2,80,000
3 Purchased goods for ₹ 1,00,000; IGST 18%; Payment made by Cheque  
4 Sold goods for ₹ 1,50,000; Trade Discount 20%; IGST 18%; Payment received by Cheque  
5 Withdrew cash from bank for private use 50,000
12 Sold goods to Kamla : IGST @ 18% 2,00,000
14 Received cheque from Kamla Discount allowed 1,48,000 2,000
16 Kamla’s cheque endorsed to Bala in full settlement of her account of ₹ 1,51,000  
29 Paid rent by cheque 10,000
30 Deposited into bank, balance of cash in excess of 25,000

[Ans. Cash Balance (Dr.) ₹ 25,000; Bank Balance (Dr.) ₹ 4,38,600. Excess Cash deposited into Bank on 30th December ₹ 1,95,000.]

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