On 1 March 2018 Sanjeev, who is a sole proprietor, had $600 cash on hand and an overdraft of $400 at the bank. Sanjeev reported the following transactions for the month of March 2018.

2018
Mar 1 - Cash receipt - For sale of old surveillance equipment, $1 800.

5 - Invoice - Received from DD Ltd an invoice showing the value of goods bought for resale at $7 500 less 25% trade discount.

9 - Cash voucher - Sanjeev withdrew $200 for his private use.

13 - Invoice - Sent an invoice to Layby Stores for goods for resale, $2 250 less 20% trade discount.

14 - Credit note - Received a credit note from DD Ltd for good which were delivered, but not according to the requirements of the order, and which showed a value of $800 less 25% trade discount.

16 - Cash register totals report - End of day cash sales report totalled $3 680.

19 - Credit note - Sent a credit note to Layby Stores for goods damaged in transit, $200 less 20% trade discount.

23 - Paying in slip counterfoil - Banked $5 000 of the cash on hand.

26 - Cheque stub - For payment to Jeff's Air-Con Inc. in settlement of an account of $7 500, less a 5% cash discount.

30 - Paying in slip counterfoil - For cheque received from Layby Stores in settlement of their account to date, less a cash discount of $150.

Using the form provided on page 5, record the transactions relevant to a three column
Cash Book. Total and balance the Cash Book as at 31 March 2018.