a. Write the Cash Book to up to date and state the new balance as on 31 Dec 2013.

b. Draw up a Bank Reconciliation Statement as on 31 Dec 2013.

The following are extracts from the cash book and the bank statement of M. Moses. 2013 Dr Dec 1 7 Bal b/d J.May T. Wilson F. Slack G. Baker 16 28 31 Cash Book 2013 Cr Dec 5 12 16 29 31 RM 1,410 62 75 224 582 2,353 L. Lim J. Jay T. Silver Blister Disco Bal c/d RM 180 519 41 22 1.591 2.353 Bank Statement Dr RM Cr RM 2013 Dec 1 62 180 75 7 8 16 17 18 28 29 31 31 Bal b/d Cheque L.Lim Cheque J. Jay T. Silver Cheque SLM standing order Flynn: trader's credit Bank charges 519 41 Bal RM 1,410 1.472 1,292 1,367 848 807 1,031 979 1,043 1,000 224 52 64 43