Shown below is the Bank account in Bill Sach’s Cash Book and next to it the bank statement for the period ended 26 January 2012:

Notes: S/O is standing order to pay rates. Dividends were collected by the bank on a mandate.

Required: 

The bank reconciliation statements as at 21 January 2012 and again as at 26 January 2012.

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Date Details 2012 21.1 Balance 22.1 Cash a/c 22.1 Loan a/c Cash a/c 23.1 26.1 Cash a/c 26.1 Balance Bank account Bank Date Chq Details £ 2012 1,260 21.1 26 P. Godwin 4,440 21.1 27 Purchases 8,000 23.1 28 Cash a/c 2,150 1,840 2,210 19,900 1.2 Bank Balance £ 23.1 29 Equipment 2,000 760 23.1 30 Electricity 24.1 31 Lucy Gill 1,180 24.1 32 Rent 1,500 25.1 33 S. Nathan 750 650 25.1 34 Stationery 25.1 35 M. Shaw 26.1 36 Salaries 2,600 5,460 1,280 26.1 37 R Spring 26.1 38 Heating 560 1,200 1,360 600 19,900 2,210 Bill Sachs in account with Midwest Bank 2012 Details Debit Credit 21.1 Balance 21.1 Deposits 22.1 Loan 23.1 Chq 28 23.1 Chq 26 23.1 S/O-rates 24.1 Chq 25 24.1 Dividend 24.1 Chq 29 25.1 Chq 24 25.1 Deposit 25.1 Charges 25.1 Chq 31 26.1 Deposit 26.1 Chq 35 - -= £600 £1,200 £400 £1,620 F £2,000 £220 £55 £1,180 £2,600 - £3,250 £8,000 - £1,500 £8,780 £6,780 £6,560 £11,000 £10,945 £9,765 £2,150 £11,915 - £4,440 Balance £150 o/d - £3,100 £11,100 £10,500 £9,300 £8,900 £7,280 £9,315