The cash ledger account of Real Company shows a debit balance of Br 10.592.66 on Dec. 31 year 5. The bank statement indicates a balance on deposit of Br 12.269 02 on Dec. 31 Receipts of Dec 31 in the amount of Br 1.144.60 were left in the bank's night depository on Dec 31 but were not included in the bank statement. The December bank statement included debt memo of Br 13.50 for service charges for December. A credit memo included with a hank statement indicated not receivable in the amount of Br 2000 let with the bank for collection. The note had been collected and credited to the Real Company's account for Br 2,030 including interest revenue of Br 30. Comparison of the paid checks with the check suits indicates that check no #21 for Br 463.90 on Dec 15 for acquisition of office equipment hint been entered erroneously in the cash payment Journal 1 Br 436. in addition, the following checks issued in Dec Years bad not been paid by the bank.

Check #811            Br 421.96 

Check 814                     93.00 

Check 23                      250.00 

Check 23.                     11650 

Finally, an examination of the accounting records indicated that the bank had collected Bt 10.000 for Real Company on Dec.31 year 5 representing the maturity value of a government treasury bill, but the bank did not credit Real's account until January 2 years. The government treasury will had been acquired by the bank for Real at discount of Br 9.652 and had been recorded cont. in short-term investment ledger account by real Company NSF checks of the comer XYZ. Company charged by the bank which amounts to Be 50 

a) Prepare bunk conciliation for the mesh of December 31 

b) Prepare journal entries required by the reconciliation 

c) Prepare proof of considering the following additional information . 

Bank Statement for December Indicated that the total deposit of cash during December were Br24.38142 

• Total check paid including bank service charge of t 13.50 announced to Br 19.25966 on December 31. years 

• Balance as of Nov 30 year 5 bank statement i Br 6947.26. Deposit in transits are Nov 30 years were 1055.52 Be Outstanding checks on Nov 30 years were 68142rn