Carol Sanderson’s cash book for the month of Mar 20-4 is shown below:

Cash Book (bank columns only)

20-4

£

20-4

£

Mar 1 Balance b/d 2,500.00 Mar 3 Drawings 150.00 8

T Oliver 365.00 '

6 R Kemp 263.00 15 L McQuade 186.00 ^

/

Rates 500.00 23 M Singh 470.00 -

28 B Dixon 128.00 31 D Warner 259.00 30 F Readman 364.00 31 Balance c/d 2,375.00 3,780.00 3,780.00 Mar 31 Balance b/d 2,375.00 On 1 April the following bank statement was received:

Bank Statement Debit Credit Balance

£

£

£

Mar 1 Brought forward y

2,750.00 4

Cash 150.00 2,600.00 6

G Sanderson 250.00 2,350.00 8

Cheque

/

365.00 ^

2,715.00 10 R Kemp 263.00 2,452.00 16 Cheque

/

186.00 '

2,638.00 20 City Council 500.00 2,138.00 22 Credit Transfer 575.00 2,713.00

(A Richmond)

24 Cheque 470.00>.

3,183.00 25 Standing order

(Business Insurance)

275.00 2,908.00 31 Charges 24.00 2,884.00 You are required to:

(a) Make the necessary entries to update the cash hook on the 31 March 20-4.

(b) Prepare a bank reconciliation statement as at 31 March 20-4.