(a) Set up the bank account, enter the necessary adjustments to update the account to 30 April 2016 and balance the account. (8 marks)

(b) Prepare a bank reconciliation statement as at 30 April 2016 to reconcile the bank statement balance with the adjusted cash at bank account balance.

QUESTION 10 The bank reconciliation process for Toowoomba Landscapers at 30 April 2016 has been partly completed and the following information is available. 1. Toowoomba Landscapers Cash at Bank account in the general ledger shows a debit balance of $13,641 on 1 April. 2. The 30 April Bank Statement balance is $15,405 credit. 3. The total of the Cash Receipts Journal for April is $4,778. The total of the Cash Payments Journal for April is $3,896. These balances were prior to dealing with the following items. 4. The bank statement includes a deposit of $650 for a bill receivable. 5. The bank statement lists a debit for $25 bank service charge. 6. On 30 April Toowoomba Landscapers deposited $570 into the bank account but this deposit does not appear on the bank statement 7. Cheque No. 828 appeared on the Bank Statement as $270. This was confirmed as an crror made by the bank; the correct amount of cheque 828 was $370. 8. The bank statement includes a debit for a dishonoured cheque (NSF) for $100. 9. The cheques that are outstanding at 30 April are: No. 818 $369 No. 827 S248 No. 830 S210