Wilson maintains a three column cash book in his business. On 1 March 2019 the following balances were available. Cash $10 Bank overdraft $35 During March the following transactions occurred. March 3 Cash sales, $570 10 Paid wages, $65, and general expenses, $19, in cash 12 Banked cash, $420 18 Cheque, $40, received from Glover in February was returned by the bank marked 'refer to drawer' 20 Settled Lou's account of $250 by cheque after deducting 4% cash discount 25 Drawings taken $50 in cash, and $300 by cheque 30 Received a cheque, $285, from Fred after he had deducted 5% cash discount. This was paid into the bank. REQUIRED

1. (a)Prepare the three column cash book for March 2019 on the next page. Balance the cash book and bring down the balances on 1 April 2019.[10]
2. (b)Complete the table by placing a tick (✔) in the appropriate box to indicate how the cash book can be classified. as a ledger account only as a book of prime (original) entry only as a ledger account and a book of prime (original) entry[1]
3. (c)Name the type of entry made in the cash book on 12 March.[1]
4. (d)State two possible reasons why the bank returned the cheque from Glover on 18 March. 1 2[2]
5. (e)State the purpose of allowing Fred cash discount on 30 March.[1]
6. (f)Prepare the bank reconciliation statement at 31 March 2019. Start with the balance recorded in the bank statement.[5]