Additional information: The dishonoured cheque on 23 December relates to a cheque deposited on 17 December. Bank Reconciliation as at 30 November 2018 $ Credit balance as per bank statement 21,011.00 Add: Outstanding deposits 1,240.00 22,251.00 Less: Un-presented cheques and payments 732 115.00 733 235.00 734 327.00 677.00 Debit balance as per cash book 21,574.00 Books of Sing & Smile Ltd (Extract) Cash Receipts Journal (Extract) Cash Payments Journal Date S Date Cheque/ Pymnt S 4/12 A Cove 5,216.00 2/12 D/ card #109876 752.00 9/12 Nat Aus Pos 4,211.00 D/Card #1122567 2,156.00 11/12 Receipts 1,620.00 4/12 Cheque 735 1,105.00 16/12 W Butler 2,166.00 12/12 J Moran 866.00 18/12 Receipts 1,349.00 16/12 S Byford 432.00 20/12 Receipts 2,966.00 18/12 Cheque 736 696.00 30/12 Receipts 4,000.00 22/12 M Banford 433.00 18/12 Cheque 737 1,100.00 Cheque 738 840.00 20/12 D/Card #222280 5,481.00 27/12 Cheque 739 1,025.00 21,528.00 14,886.00 Required: Complete the extracts of the Cash Receipts & Cash Payment Journals Complete the Cash Balance Summary Prepare bank reconciliation as at 31 December 2018