$ 38 924.00 Cr 1) Bank reconciliation statement on 30 April 2021: CR Balance as per bank statement Add: Outstanding 3 deposit 066.00 41 990.00 Les S: Un pre sen ted che que s not deb ited by ban k: No. $ 209.00 07 36 0741 0747 0750 344.00 551.00 433.00 DR Balance as per Cash at Bank account (1 537.00) $ 40 453.00 Dr 2) The cash receipts and cash payments journals for the period ending 31 May, 2021 were as follows: Darven Ltd. Cash Receipts Journal Date Particulars $ May 1 Deposit 6 373.00 May 6 Deposit 934.00 May 11 Deposit 972.00 Darven Ltd Cash Payments Journal Date Cheque # $ May 2 0756 1 595.00 May 4 0757 27 323.00 May 7 0758 438.00 0759 977.00 0760 1 295.00 May 14 0761 900.00 May 17 0762 1 811.00 May 20 0763 3 991.00 May 27 0764 2004.00 May 31 0765 1 375.00 TOTAL 41 709.00 May 18 Deposit May 21 Deposit 819.00 3 817.00 692.00 May 25 Deposit May 28 Deposit May 31 Deposit TOTAL 2 667.00 593.00 16 867.00 3) Darven Ltd's Bank statement at 31 May, 2021 is shown on the following page: Credit Balance 38 924 CR WAT BANK WICHTOWN Statement of Account - Darven Ltd. Date Particulars Debit 2021 Brought forward May 1 Deposit Cheque 0736 209 Cheque 0750 433 2 Deposit 5 Cheque 0757 27 323 3066 41 348 CR 47 721 CR 6373 375 934 20 773 CR 21 707 CR 21 297 CR 410 977 1 925 972 238 819 18 395 CR 19 367 CR 19 605 CR Investment interest 6 Deposit 7 Dell Insurance 10 Cheque 0759 Cheque 0760 12 Deposit 13 Dividend on BRC shares 18 Deposit Cheque 0762 20 Cheque 0761 Cheque 0763 21 Deposit 25 Deposit 26 Account keeping fee 28 Deposit 29 Cheque 0764 1811 18 613 CR 900 3 991 3 817 692 13 722 CR 17 539 CR 18 231 CR 18 172 CR 20839 CR 18 835 CR 59 2 667 2004 Required: a) Complete the cash receipts and cash payments journals showing the necessary adjustments. Calculate the new totals for each journal. NB: Assume the business records are correct. b) Prepare the cash at Bank Ledger Account as at 31 May, 2021. c) Prepare a Bank reconciliation statement as at 31 May, 2021. d) In your own words explain how the preparation of the bank reconciliations assists the internal control of cash for Darven Ltd. Identify at least three (3) key control points of the reconciliation process