Recording transactions in a two column cashbook and extracting the balances brought down

The following transactions took place in Kelly Ltd in the month of December 2019.

• 1st December Balance b/d; cash in hand $1,054,500 and bank overdraft $23,750
• 3rd Paid the following expenses on cash; electrical repairs $9,500, water& sewerage bills $4,750,    insurance premium $47,500 and advertisement $118,750
• 4th Borrowed a loan from Chase Bank ltd $1,026,000 by check
• 4th Bought inventory for $61,750 in cash from Medley Ltd
• 5th Bought inventory of $95,000 by check from Noxell Ltd
• 6th Sold inventory for $137,750, cash to Opel ltd
• 8th Sold inventory for $57,000, check to Opel Ltd
• 9th Received commission from Kings co. holdings of $142,500 by check
• 11th Received cash from trade debtor, Opel Ltd, $33,250
• 13th Paid trade creditor, Unique Ltd, $16,625 by cash
• 15th Paid salary $57,000 by cash to one employee

Required

Record them in two-column cash book via respective source documents and extract the balances brought down (i.e. Bal b/d)

SOLUTION!