$37,387 Cr Mario's Pizza Palace Bank reconciliation statement as at 31 May 20XX Balance as per bank statement Unpresented cheques #000997 537 #000998 436 #000999 258 Balance as per bank ledger 1,231 $36,156 Dr Mario's Pizza Palace High Street Fremantle WA 6160 Community Bank ABN 84 256 843 491 BBS no.: Account no.: Page: Statement date: Debit Credit 30 June 2,011 1,308 2,223 304 874 537 512-170 11595 1 of 1 30 June 20xx Balance 37,387 Cr 35,376 Cr 34,068 Cr 36,291 Cr 35,987 Cr 35,113 Cr 34,576 Cr 38,447 Cr 37,390 Cr 37,132 Cr 35,824 Cr 35,273 Cr 39,829 Cr 38,749 Cr 38,462 Cr 44,381 Cr 47,965 Cr 47,904 Cr 1/06/XX Opening balance 3/06/XX Cheque 001001 Cheque 001003 Deposit cash 5/06/XX Cheque 001005 7/06/XX Cheque 001002 Cheque 000997 10/06/XX Deposit cash/cheque Cheque 001004 12/06/XX Cheque 000999 14/06/XX Cheque 001007 Cheque 001006 17/06/XX Deposit cash/cheque 20/06/XX Loan repayment 21/06/XX Cheque 001008 24/06/XX Deposit cash/cheque 30/06/XX Deposit cash Bank charges 3,871 1,057 258 1,308 551 4,556 1,080 287 5,919 3,584 Page: 14 CASH RECEIPTS JOURNAL Debits Post ref. given 2,223 3,871 Credits Accounts receivable Cash Discount Other Sales income 2,223 3,558 101-4 313 Date Account June 3 Sales income 10 Sales income Princess May Theatre 17 Sales income Port City Motors 24 Sales income Angel Sailors Club 30 Sales income 4,556 4,175 101-3 381 5,919 4,173 101-1 194 1,940 3,584 20,153 3,584 17,713 194 2,634 Debits Credits Accounts payable Other Cash Discount received Cheque no. 1001 1002 1003 Post ref. 645 201-3 2,011 2,011 874 874 670 1,506 -198 Account 1 Rent expense 2 Italian Store 3 Wages expense PAYG withholding payable 4 Foodmart Wholesalers 4 Fresh Food Markets 11 Fresh Food Markets 17 Wages expense PAYG withholding payable 17 Superannuation payable 24 Electricity and gas expense 27 Owner's drawings 30 Motor vehicles expense 1004 1005 1006 1007 210 201-1 201-2 201-2 670 1,057 320 580 1,308 1,057 304 551 1,506 -198 210 220 287 1008 1009 1010 436 2,943 1,308 287 436 2,943 326 1011 635 326 BS Mario's Pizza Palace Bank reconciliation statement as at 30 June 20XX Balance as per bank statement on 30/06/20XX Unpresented cheque Balance as per bank account on 30/06/20XX