Christine Groves’ cash book for the month of May 20-4 is shown below:

Cash Book (bank columns only)

20-4 May 1 Balance b/d

£

900.00 20-4 May 2 T Rogers

«•

£

^ 175.00 9

C Briggs 465.00 8

YEB 368.00 18 Sales 575.00 19 L Gibson 112.00 25 A Ridgeway 750.00 28 Rates 125.00 30 Sales 590.00 31 Balance c/d 2,500.00 May 31 Balance b/d 3,280.00 2,500.00 3,280.00 Bank Statement May 1 Brought forward 6 T Rogers 10 Cheque 15 Standing order (Insurance)
19 Cash and cheques 14 YEB 25 Credit transfer (investment dividend)
26 Cheque 28 L Gibson 30 Annual subscription Debit Credit Balance £
£
£
900.00 175.00/'
465.00 ^
725.00 1,190.00 135.00 368.00 575.00/^
1,055.00 1,630.00 1,262.00 250.00 1,512.00 112.00"^
750.00 2,262.00 2,150.00 50.00 2,100.00 You are required to:

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

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