The following is a list of transactions for Clouden, a sole trader.
2018
May 1 Balance bought forward, Cash $2530; Bank $15600
May 3 Paid wages by cheque $6300.
May 5 Received a loan of $10,000 by cheque from the Big Development Bank
May 8 Cash Sales to T. Richards amounted to $465
May 10 Paid M. Duff account in full by cheque. The outstanding amount was $5000 before taking 5% cash discount.
May 13 Paid electricity by cash $765
May 17 The following paid their account: L. Joseph $4500; V. Thola $2560. Each deducted a 5% cash discount and paid the difference by cheque.
May 22 Cash withdrawn from the bank, $500
May 26 Paid Wright $2940 by cheque having deducted 2% cash discount.
May 29 Mr. Clouden bought a car for his personal use, for $25,000 paying by cheque.
May 30 Received cash settlement of $200 from Magna Insurance Company.
Required:
Use a spreadsheet or word document to prepare Clouden`s THREE column cash book for June 2018.
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