Balance 20 marks The following information has been extracted from the records of Sing & Smile Ltd: RIGHT Bank Statement of Account Account Name: Sing & Smile Ltd As at: 31/12/18 Bank Statement Statement Page: 6 Date Transaction Debits Credits Balance brought forward Dec 2 Deposit 1.240.00 Cheque 732 115.00 Debit Card 1122567 2.156.00 5 Direct Deposit A Cove 5,216.00 Cheque 733 235.00 10 Nat Aus Pos 43 4.211.00 Debit Card $109876 752.00 Direct debit-Optus 299.00 12 Cash/Cha Deposit 1.620.00 17 Direct Deposit W Butler 2,166.00 18 BPays Byford 432.00 Dividend - ABC Ltd 780.00 19 Cheque 736 696.00 Cash/Cha Deposit 1349.00 20 B Pay Moran 866.00 23 Dishonour 870.00 Dishonour fee 25.00 Cash/Cha Deposit 2.966.00 Cheque 737 1,100.00 24 Direct debit - Quality Realty 3,300.00 Debit card 1222280 5,481.00 BPay M Banford 433.00 31 Interest 52.50 Bank charges 20.00 Closing balance 21.011.000 22.251.00 22.136.00 19.980.00 25,196.00 24.961.00 29,172.000 28.420.00 28.121.00 29,741.00 31.907.00 31,475.00 32.255.00 31,559.000 32.908.00 32,042.000 31,172.000 31,147.00 34,113.00 33,013.00 29.713.00 24.232.00 23,799.00 23.85150 23,781 SO 23,7815 Additional information: The dishonoured cheque on 23 December relates to a cheque deposited on 17 December. Bank Reconciliation as at 30 November 2018 $ 21,011.00 Credit balance as per bank statement Add: Outstanding deposits 1.240,00 22,251.00 Less: Un-presented cheques and payments 732 115.00 733 225.00 734 327.00 Debit balance as per cash book 677.00 21,574.00 Books of Sing & Smile Ltd (Extract) Cash Receipts Journal $ 5.216.00 Date 4/12 A Cove 9/12 Nat Aus Pos 11/12 Receipts 16/12 W Butler 18/12 Receipts Receipts 30/12 Receipts 1.620.00 2.166.00 (Extract) Cash Payments loumal Date Cheque/Pynt $ 2/12 D/ card 1109876 752.00 D/Card 1122567 2.156.00 4/12 Cheque 735 1,105.00 12/12 Moran 866.00 16/12 S Byford 432.00 18/12 Cheque 736 696.00 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 14,886.00 1349.00 2.966.00 4,000.00 20/12 21.528.00 Required: Complete the extracts of the Cash Receipts & Cash Payment Journals