1	The bank statement of business (B) company shows a balance of 13,330 on 30 Nov 2018
2	The businesss Cash ledger shows a balance of 10,965 on the same date.
3	The following checks issued during the month of November have not yet been cleared by the bank. Check No: 101, Issue date: 16 November 2018, Amount 180. Check No: 111, Issue date: 18 November 2018, Amount 270. Check No: 115, Issue date: 27 November 2018, Amount 350.
4	An amount of 1,520 sent to the bank for deposit on 30 November 2018 does not appear in the bank statement.
5	A note receivable amounting to 3,319 has been collected by bank for the business. The bank has charged 15 for the collection of note.
6	The bank statement shows that interest amounting to 80 has been earned on average account balance during November.
7	A check of 300 deposited by the business has been charged back as NSF.
8	An amount of 35 has been deducted by bank as service charges for the month of November.
9	The check no. 120 was issued to pay the business electricity. The check was in the amount of 184but was erroneously recorded in the cash payments journal as 148.

Bank Statement	Book statement