Answer : 2. "Double column cash book is prepared"
Explanation :

Answer: B) Double column cash book is prepared Explanation: Contra-entry is the entry which effected the both sides in cash book. It is occured in three times, i.e., 1.Cash deposited in to bank, 2.Cash withdrawn from the bank for office use, and 3.Receivable cheque deposited in to the bank in another day.