At the end of the second month of trading, the owner of Super Services Pty Ltd prepared the information for a bank reconciliation. The following has been provided:

1. The bank ledger account balance at 30 September 2020 was $54,960 Dr.

2. The bank statement on 31 October 2020 showed a credit balance of $48,230.

3. A comparison between the business records and the bank statement highlighted the following:

Entries in the bank statement, which are not in the companys records, follow:

1. Interest received into the account $140
2. Bank fees and charges $39

Entries in the companys cash journals, which are not recorded in the bank statement, follow:

1. Deposits not appearing in the bank statement $3,420
2. Unpresented cheques No. 31 for $989, No. 29 for $865

Other information

1. Chq no. 96 to a creditor recorded as $160 in the CPJ should be $150 as in the bank statement. That is, there was an error of $10 in the CPJ.
2. Other information reveals the total in the Cash Receipts Journal at 31 October 2020 is $27,695, while the total in the Cash Payments Journal at 31 October 2020 is $32,970.

Required:

1. Update the bank ledger account to reflect all information (i.e., show the updated T-account for Cash at Bank).

Cash receipt journal = .

Cash payment journal = ..

Bank account

Date		Dr	Date		Cr
	Total			Total

2. Prepare the bank reconciliation statement at 31 October 2020.

Super Services Pty Ltd

Bank Reconciliation Statement as at 31 October 2020

Balance as per bank statement
Add:
Less:
Balance as per bank account