According to the cash book of Reggie Bunker, he has an overdrawn balance of $7,600 on June 30, 2021, but this is not borne out by the bank statement of the same date which had a balance of $6,530 overdrawn.

An investigation into the difference yields the following information:

1) a standing order for a charitable subscription of $800 had been paid by the bank on June 29, 2021 but no entry has been made to the cashbook

2) a cheque paid for advertising on June 10 for $3,580 had been entered in the cashbook as $5,380

3) cheques for $17,370 sent to accounts payable on June 30 were not paid by the bank until July 5, 2021

4) cheques received from customers amounting to $12,800 were paid into the bank on 30 June 2021 but were not credited by the bank until July 1, 2021

5) on June 20, 2021 a cheque for $2,100 was debited in the account of Reggie Bunker, in error by the bank

6) bank charges of $2,400 were not recorded in the cashbook

7) bank interest of $300 has been entered on the bank statement on July 3 but was not included on the cashbook

Required:

a) Prepare the updated cash book (use appropriate headings) ( marks)

b) Prepare the bank reconciliation statement (use appropriate headings) (marks)