30.8A Following is the cash book (bank columns) of E Flynn for December 20X7: 20x7 Dr 20X7 cr Dec 6 J Hall 155 Dec 1 Balance b/d 20 C Walters 189 10 P Wood 31 P Miller 211 19 M Roberts 31 Balance cld 3.922 29 P Phillips 4,477 + 3,872 206 315 84 4,477 The bank statement for the month is: 155 + 20x7 E Dec 1 Balance 6 Cheque 13 P Wood 206 20 Cheque 189 22 M Roberts 315 30 Mercantile standing order 200 31 K Saunders: trader's credit 180 31 Bank charges 65 You are required to: () Write the cash book up to date to take the necessary items into account, and (b) Draw up a bank reconciliation statement as on 31 December 20x7. Balance E 3,872 OND 3,717 O/D 3,923 O/D 3,734 O/D 4,049 O/D 4,249 O/D 4,069 O/D 4,134 OVD