(7)The cash book shall be closed, balanced and signed by the Official Receiver at the end of each month and the balance compared with that of the bank pass book and the fixed deposit receipts: the differences, if any, being explained in a footnote in the cash book. The cash book shall be laid before the insolvency court once a quarter alongwith the quarterly statement referred to in sub-rule (8) for scrutiny and signature.Personal Ledger.