JAMB Principles of Accounts 2010 Question 10

Three Column Cash Book (Extract)
Debit side (Date, Particulars, Cash ₦, Bank ₦):
1. Bal b/d 3000, 4000
2. Cash Sales 1000
3. Fatima 2000
4. Baffa 200, 300
Credit side (Particulars, Date, Cash ₦, Bank ₦):
Electricity 5, 200, 300
Purchases 6, 3000
Ahmad 7, bank 500
Khadija 8, 200
Calculate the cash balance after the discount.

1. A.₦2 760
2. B.₦4 300
3. C.₦6 200
4. D.₦2 400.