Jill Chippendale makes all payments over £20 by cheque and pays all money received into the bank. On 1 May 20-9 the bank column of her cash book showed a balance at the bank of £2,780.

During the month of May the following transactions took place:

3 May Paid M Hudson a cheque of £285 (cheque number 61623) in full settlement of a debt of £300 4 May Paid Insurance for delivery van £475 (cheque number 61624)

6 May Banked £600 cash from sales, a cheque of £225 from J Conway in full settlement of his account of £250 and a cheque of £75 from Martin Lewis, a sub-tenant 9 May Paid Crossroads Garage £185 (cheque number 61625) for repairs to delivery van 10 May Drew cheque £200 (cheque number 61626) for own use 13 May Banked £750 cash from sales and a cheque of £194 from Alison King in full settlement of her debt of £200 18 May Paid a cheque of £175 (cheque number 61627) to Systems Ltd for a new desk for the office 23 May Paid a trade creditor, E Mellor, a cheque for £425 (cheque number 61628) in full settlement of her account of £450 29 May Banked £900 cash from sales, a cheque of £240 from J Kershaw in full settlement of his debt of £254 and a cheque of £30 from L Hussain 29 May Paid telephone hill of £358 hy cheque (cheque number 61629)
31 May Drew a cheque for £500 (cheque number 61630), £140 was for petty cash and the remainder was for own use On 3 June she received her bank statement which contained the following information:
Date Details 1 May Brought forward 6 May 61624 9 May Cash cmd cheques 10 May 61623 11 May 61626 13 May Cash and cheques 14 May 61625 16 May Direct Debit (Business rates)
20 May 61628 22 May 61627 31 May Investment interest Debit Credit Balance 2,780 475 2,305 900 3,205 285 2,920 200 2,720 944 3,664 185 3,479 750 2,729 425 2,304 175 2,129 500 2,629 You are required to:

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

(b) Make the entries necessary to update the bank cash book after receiving the bank statement on 3 June 20-9.

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