December 2022 Cash Book Transactions:

1. Date: December 1, 2022
- Received cash from sales amounting to $2,000.
- Recorded as a debit in the cash column and a credit in the sales column.
- Total cash balance increases by $2,000.

2. Date: December 3, 2022
- Paid rent expense of $500 in cash.
- Recorded as a debit in the rent expense column and a credit in the cash column.
- Total cash balance decreases by $500.

3. Date: December 5, 2022
- Received a cash loan of $1,000 from a friend.
- Recorded as a debit in the cash column and a credit in the loan column.
- Total cash balance increases by $1,000.

4. Date: December 10, 2022
- Purchased office supplies for $300 in cash.
- Recorded as a debit in the office supplies column and a credit in the cash column.
- Total cash balance decreases by $300.

5. Date: December 15, 2022
- Received cash from a customer for a service provided, amounting to $800.
- Recorded as a debit in the cash column and a credit in the accounts receivable column.
- Total cash balance increases by $800.

6. Date: December 20, 2022
- Paid utility bills of $150 in cash.
- Recorded as a debit in the utility expense column and a credit in the cash column.
- Total cash balance decreases by $150.

7. Date: December 25, 2022
- Withdrew $500 cash for personal use.
- Recorded as a debit in the drawings column and a credit in the cash column.
- Total cash balance decreases by $500.

8. Date: December 31, 2022
- Received cash from sales amounting to $1,500.
- Recorded as a debit in the cash column and a credit in the sales column.
- Total cash balance increases by $1,500.

Explanation:
The cash book is a subsidiary book in accounting used to record all cash transactions. It helps in tracking the inflows and outflows of cash, ensuring accurate cash management. In this scenario, we have recorded eight transactions in the cash book for the month of December 2022.

- Date: Each transaction is recorded with the respective date to maintain chronological order and facilitate easy reference.

- Debit and Credit: Each transaction is recorded as a debit and credit. Debits indicate an increase in expenses or assets, while credits indicate an increase in income or liabilities.

- Transaction Details: Each transaction is recorded with a brief description of the nature of the transaction, such as sales, rent expense, loan, office supplies purchase, service provided, utility bills payment, and personal drawings.

- Columns: The cash book consists of columns such as cash, sales, rent expense, loan, office supplies, accounts receivable, utility expense, and drawings. Each transaction is recorded in the relevant column to maintain proper classification.

- Impact on Cash Balance: Each transaction affects the cash