Here is Andrew Garcia’s cash book for the month of June 20-4:

Cash Book (bank columns only)

20-4

£

20-4

£

Jun 1 Balance b/d 750.00 Jun 3 R Moore 298.00 4

Sales 455.00 8

B Ramsden 324.00 9

B Sinclair 250.00 12 Insurance 450.00 13 Sales 625.00 14 S Franks 675.00 19 R Patel 170.00 30 Rent 150.00 30 L Greenwood 230.00 30 Balance c/d 583.00 2,480.00 2,480.00 Jun 30 Balance b/d 583.00 On 1 July the following bank statement was received:

Bank Statement June 1 Brought forward Debit £
Credit £
Balance £
750.00 5 Cash and cheques . '
455.00'
1,205.00 6 R Moore 298.00 /
907.00 10 Cheque 450.00 /
250.00 1,157.00 15 Insurance y 707.00 16 Cash and cheques 625.00 1,332.00 17 Standing order (business rates)
175.00 170.00 1,157.00 20 Cheque 675.00 /
1,327.00 21 S Franks 652.00 25 Credit transfer (B. Groves)
985.00 1,637.00 26 B Ramsden 324.00 1,313.00 30 Charges 68.00 1,245.00 You are required to;

(a) Make the necessary entries to update the cash book on the 30 June 20-4.

(b) Prepare a bank reconciliation statement as at 30 June 20-4.