As the accountant for Billy & Ben’s Ice Cream you are required to perform a bank reconciliation at the end of June 2025. The bank reconciliation statement for the previous month is set out below.

The following is a copy of the bank statement for the month of June 2025.

Required

(a) Complete the cash journals, amending or adding to them as necessary, and post the cash at bank totals to the Cash at Bank account.

(b) Prepare the Cash at Bank account showing the final balance at 30 June 2025.

(c) Prepare the bank reconciliation statement as at 30 June 2025.

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Balance as per bank statement Add: Outstanding deposit Less: Unpresented cheques: Cheque no. 4578 $ 67.35 4579 4581 134.89 287.34 Balance as per cash at bank account Bank reconciliation statement as at 31 May 2025 $5 634.58 432.67 6067.25 489.58 $5577.67 Abridged cash receipts and cash payments journals before finalisation and posting are as follows. Cash receipts journal Date Account 2025 June 1 Sales 2 M. Fraser Sales Details Cash at bank 599.54 56.98 515.90 599.54 572.88 4 P. Bartel 64.00 Sales 602.78 666.78 58 Sales C. Mason I. Ellis Sales 548.70 548.70 98.00 45.68 555.60 699.28 9 12 Sales 525.00 525.00 17 15 17 J. Rasheed 34.65 Sales 502.40 537.05 Sales 519.56 519.56 J. Botten 35.40 J. Greenhalgh 22.20 Sales 440.86 498.46 19 J. Rasheed dishon. cheque (34.65) Sales 498.90 464.25 22 Sales 548.65 548.65 28 26 M. Fraser Sales 29 Sales 30 Sales 34.50 536.00 570.50 506.80 506.80 480.65 480.65 7738.10