Additional information:

It has been verified that the bank statement is correct.

Required:

a) Complete and total the cash journals of Mornington Ltd, and post the totals to the cash at bank ledger of Mornington Ltd. (9 marks)

b) Prepare the Bank Reconciliation Statement of Mornington Ltd at the end of June 2020. (8 marks)

The bank reconciliation prepared by Mornington Ltd as at 31 May 2020 showed a deposit in transit of $5,000 and the following unpresented checks: (1) Cheque 1204 for $3,170 and (2) Cheque 1221 for $450. The balance as per the cash at bank account in the general ledger of Mornington Ltd at 31 May 2020 was $36,590 DR. Debit Credit Date June 2020- + + 5,000- 1,340- t t + le 3,2002 2,500+ 2 + 2,710+ 3,170+ + t t 1,950- 1,410- + Bank Statement Particularse 1 Balance 2. Direct credit: 34 Direct credit 4. Cheque 12222 44 Direct debit 4. Deposit 7. Cheque 1204 7. Deposit 11. Direct credite 11. Cheque 1224 14: Deposit 16. Direct credit- 18. Deposite 184 Cheque 12252 18. Dishonoured cheque 21. Cheque 1226- 23. Direct credit- 254 Bank charge- 28. Cheque 1227- 29. Cheque 12284 30. Interest receivede t 1,500+ Balance- 35,210CR- 40,210CR. 41,550CR 38,350CR- 35,850CR + 38,560CR 35,390CR- 37,340CR 38,750CR- 37,250CR - 44,210CR 47,710CRI 48,720CR 40,820CR" 37,650CR 29,650CR- 34,150CR- 33,770CR 32,570CR - 27,450CR 27,700CR- + 6,960 3,500- 1,010- t + 7,900- 3,170- 8,000+ t 4,500+ 2 + 380- 1,2004 5,120- + t 2 t 250 + Date 2020- 2 Particulars Othere 2 t t t 2 t + + Cash Receipts Journal Debitse Credits Rec. Discount Accounts Cash NOP Banke Expense Receivable Sales 212 1,3402 1,340- 224 2,7102 2,710- 23e 1,9502 1,950- 24 1,410 1,4104 25+ 6,9602 6,960- 26 1,010- 1,010- 272 4,5002 4,500- 28+ 4152 4154 20,2952 12,6302 7,665 t 2 + Cash Martin Deposite Deposite Cash Lisa Deposite Deposite Cash Mike- Cash John- Jun-034 42 72 11 14 18 23+ 302 Subtotale t + 2 t 2 t t + + + t t t Date 2020- + Particulars + + t t + + t Cash Payments Journale Credits Debits Cha. No- Bank Discount Accounts Wages Sundry Revenue Payable- 12222 3,200- 3,200- 12232 2400- 2400- 1224+ 1,3502 1,350 12252 7,9002 7,900- 1226 8,000- 8,000 + 12272 1,200- 1,200- 12284 5,120- 5,1202 12292 3,500- 3,500- 12304 514+ 514 33,1844 17,870-10,9144 4,400- Jun-04 Postage- 42 Wage: 112 Pay John 18 Pay Simon 212 Wage- 28 Postage- 29 Pay John 30- Pay 30- Wage- Subtotal: 2 + tttttttttt t t t t + t t The bank reconciliation prepared by Mornington Ltd as at 31 May 2020 showed a deposit in transit of $5,000 and the following unpresented checks: (1) Cheque 1204 for $3,170 and (2) Cheque 1221 for $450. The balance as per the cash at bank account in the general ledger of Mornington Ltd at 31 May 2020 was $36,590 DR. Debit Credit Date June 2020- + + 5,000- 1,340- t t + le 3,2002 2,500+ 2 + 2,710+ 3,170+ + t t 1,950- 1,410- + Bank Statement Particularse 1 Balance 2. Direct credit: 34 Direct credit 4. Cheque 12222 44 Direct debit 4. Deposit 7. Cheque 1204 7. Deposit 11. Direct credite 11. Cheque 1224 14: Deposit 16. Direct credit- 18. Deposite 184 Cheque 12252 18. Dishonoured cheque 21. Cheque 1226- 23. Direct credit- 254 Bank charge- 28. Cheque 1227- 29. Cheque 12284 30. Interest receivede t 1,500+ Balance- 35,210CR- 40,210CR. 41,550CR 38,350CR- 35,850CR + 38,560CR 35,390CR- 37,340CR 38,750CR- 37,250CR - 44,210CR 47,710CRI 48,720CR 40,820CR" 37,650CR 29,650CR- 34,150CR- 33,770CR 32,570CR - 27,450CR 27,700CR- + 6,960 3,500- 1,010- t + 7,900- 3,170- 8,000+ t 4,500+ 2 + 380- 1,2004 5,120- + t 2 t 250 + Date 2020- 2 Particulars Othere 2 t t t 2 t + + Cash Receipts Journal Debitse Credits Rec. Discount Accounts Cash NOP Banke Expense Receivable Sales 212 1,3402 1,340- 224 2,7102 2,710- 23e 1,9502 1,950- 24 1,410 1,4104 25+ 6,9602 6,960- 26 1,010- 1,010- 272 4,5002 4,500- 28+ 4152 4154 20,2952 12,6302 7,665 t 2 + Cash Martin Deposite Deposite Cash Lisa Deposite Deposite Cash Mike- Cash John- Jun-034 42 72 11 14 18 23+ 302 Subtotale t + 2 t 2 t t + + + t t t Date 2020- + Particulars + + t t + + t Cash Payments Journale Credits Debits Cha. No- Bank Discount Accounts Wages Sundry Revenue Payable- 12222 3,200- 3,200- 12232 2400- 2400- 1224+ 1,3502 1,350 12252 7,9002 7,900- 1226 8,000- 8,000 + 12272 1,200- 1,200- 12284 5,120- 5,1202 12292 3,500- 3,500- 12304 514+ 514 33,1844 17,870-10,9144 4,400- Jun-04 Postage- 42 Wage: 112 Pay John 18 Pay Simon 212 Wage- 28 Postage- 29 Pay John 30- Pay 30- Wage- Subtotal: 2 + tttttttttt t t t t + t t