Maple Street Bakery keeps its Cash at Bank account in running-balance format. On March 1, 2025 the account had an opening balance of $4,000 (debit).
The following cash transactions took place during March 2025:
- Mar 3 — Cash sales banked, $2,500 (folio CB1)
- Mar 8 — Paid shop rent, $900 (folio CB2)
- Mar 14 — Bought a display oven for cash, $1,800 (folio CB3)
- Mar 21 — Cash sales banked, $3,200 (folio CB4)
- Mar 27 — Paid electricity bill, $450 (folio CB5)
Required: Post the opening balance and all five transactions to the Cash account (dates in DD/MM/YYYY format), then balance the account off on 31/03/2025. Name each posting after the other account involved (e.g. "Sales Revenue").