$4.$ Scallion Ltd received the June $2023$ bank statement from First State Bank, as shown below:

Scallion Ltd

STATEMENT OF ACCOUNT$-$FIRST STATE BANK

Date Particulars Debit Credit Balance

$ $ $

$1$ Jun Balance brought forward $71,135$ CR

$2$ Jun Deposit $2,00073,135$ CR

$2$ Jun Cheque $9655072,585$ CR

$4$ Jun Cheque $9833,00039,585$ CR

$5$ Jun Deposit $60,00099,585$ CR

$6$ Jun Cheque $9914,10685,479$ CR

$7$ Jun EFT$-$Collection of Rent $2,00087,479$ CR

$8$ Jun Cheque $10079286,687$ CR

$8$ Jun Deposit $10,00096,687$ CR

$9$ Jun Interest on account $50097,187$ CR

$9$ Jun Cheque $10117,82079,367$ CR

$17$ Jun Cheque $1043,449\mathrm{.}6075,917\mathrm{.}40$ CR

$17$ Jun Bank Charges $11075,807\mathrm{.}40$ CR

$17$ Jun Cheque $10315,00060,807\mathrm{.}40$CR

$17$ Jun Deposit $11,66072,467\mathrm{.}40$CR

$18$ Jun Deposit $4,85077,317\mathrm{.}40$CR

$19$ Jun Cheque $1052,65074,667\mathrm{.}40$CR

$21$ Jun Cheque $10621,78052,887\mathrm{.}40$CR

$30$ Jun Deposit $2,14555,032\mathrm{.}40$CR

$30$ Jun Cheque $11033054,702\mathrm{.}40$CR

$30$ Jun Bank Charges $15054,552\mathrm{.}40$CR

$$

The previous bank reconciliation performed at $31$ May $2023$ is provided below:

Bank Statement Balance $31$ May $2023$ $$71,135$CR

Plus : Outstanding Deposits $2,000$

Less;

Unpresented Cheques;

$96$ $ $550$

$971,8002,350$

Balance per Cash at Bank Account $70,785$

Additional Information:

$*$EFT stands for Electronic Funds Transfer. Scallion Ltd does not have any rental properties. For any differences between the records of the bank and the entity, assume the business records are correct.

a$.$ Using the information provided, prepare the Cash at Bank account at $30$ June $2023$ using a $$T$$ account $($any required adjustments as a result of the bank reconciliation, should be made through the cash journals$).$

b$.$ Prepare the Bank Reconciliation Statement for Scallion Ltd at

$30$ June $2023.$

$5.$ Prepare a fully classified profit or loss statement for the year ended $30$ June $2023$ and a balance sheet at $30$ June $2023$ showing all assets, liabilities and equity items for Scallion Ltd$.$ Also show how the sales account would appear in the general ledger at the end of the accounting period and the GST paid account $($T accounts are preferred$).$