B Instruction: Answer any two (2) questions from this section. Question 1 On 10^("th ") January 1999, frank Mercer received his monthly bank statement for December 1998. The statement showed the following: MIDWEST BANK PLC F. Mercer: Statement of Account Date Particulars Debit Credit Balance 1998 $ $ $ Dec 1 Balance 1862 Dec 5 Cheque 417864 243 1619 Dec 5 Dividend 26 1645 Dec 5 Bank Giro Credit 212 1857 Dec 8 Cheque 417866 174 1683 Dec 10 Cheque 417867 17 1666 Dec 11 Sundry Credit 185 1851 Dec 14 Standing Order 32 1819 Dec 20 Cheque 417865 307 1512 Dec 20 Bank Giro Credit 118 1630 Dec 21 Cheque 417868 95 1535 Dec 21 Cheque 417870 161