Denise Hemingway makes all payments over £20 by cheque and pays all money received into the bank. On 2 October 20-9 her bank cash book showed a balance in the bank of £2,304.

During the month of October the following transactions took place:

4 Oct Drew a cheque for £450 (cheque number 60619), £105 was for petty cash, the remainder was for own use 5 Oct Banked cash from sales £265, a cheque of £158 from K Williams in full settlement of his account of £165 and a cheque of £205 from B Myers 5 Oct Paid fire insurance £392 (cheque number 60620)

6 Oct Paid D Fox’s account of £320 less 5 per cent cash discount (cheque number 60621)

12 Oct Banked a cheque of £123 from K Stocks in full settlement of his debt of £132, a cheque of £75 from LYoung and cash from sales of £498 16 Oct Bought goods costing £186 (cheque number 60622)
18 Oct Paid telephone hill £378 (cheque number 60623)
20 Oct Banked cash from sales £250 23 Oct Bought new photocopier costing £599 (cheque number 60624)
24 Oct Paid Alison Kirk’s account of £280 less 2^ per cent cash discount (cheque number 60625)
27 Oct Paid Parkside Garage £434 (cheque number 60626)
30 Oct Banked a cheque of £292 from J Kendal in full settlement of his account of £308, a cheque of £120 from T Malik and cash from sales £306 On 2 November 20-9 Denise Hemingway received her bank statement which contained the following information:
Date Details Debit Credit Balance 1 Oct Brought forward 2,479 2 Oct 60618 175 2,304 5 Oct Cash and cheques 628 2,932 6 Oct 60619 450 2,482 10 Oct 60621 304 2,178 13 Oct Cash and cheques 696 2,874 16 Oct 60620 392 2,482 17 Oct Shares dividend 250 2,732 19 Oct 60622 186 2,546 21 Oct Cash and cheques 250 2,796 27 Oct 60625 273 2,523 30 Oct Direct debit (rates)
142 2,381 31 Oct 60623 378 2,003 You are required to:

(a) Write up and balance the bank cash book for the month of October 20-9.

(b) Make the entries necessary to update the bank cash book after receiving the bank statement on 2 November 20-9.

(c) Prepare a bank reconciliation statement as at 31 October 20-9.