From the following particulars prepare the account of Mr Ram as it would appear in the books to Mr Bharat and bring down the balance :
January 2015. Rs
1 Debit balance brought down. 2000
7 Sold goods to Ram. 3000
15 Mr Ram returned goods. 500
18 MrRam paid on account. 1000
20 Discount allowed to Mr Ram. 300
21 Received Cheque from Mr Ram
and deposited in bank. 700
25 Mr Ram's Cheque dishonoured by
bank.
30 Mr Ram paid further cash for the amount .
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