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QUESTION 18 The following bank reconciliation statement has been prepared by a trainee accountant: Overdraft per bank statement Less: Outstanding cheques 1,770 675 1,095 2,860 3,955 Add: Deposits credited after date Cash at bank as calculated above What should be the correct balance per the cashbook? WORKINGS: ANSWER: marks) QUESTION 19 The following information was disclosed for the year ended 31/12/21: Machinery Accumulated Depreciation 2021 2020 240,000 225,000 (108,000) (98,000) During 2021, the following occurred in respect of Machinery: 40,000 30,000 Purchases of Machinery Depreciation charged Machinery Loss on disposal on 3,000 What is the amount of the sale proceeds on disposal of Machinery? WORKINGS