A company commenced business on 1st March making one product only, the cost card of which is as follows: The balance as per the cash book and bank record did not balance. CASH BOOK 2016 December 1st Balance b/d December 12th Timmy December 23rd Cathy December 31st Aston BANK STATEMENT E 13 160 80 130 72 442 2016 December 8th December 21st December 31st Barnes December 31st Balance c/d Venus Frank E 115 35 25 267 442 2016 December 1st Balance b/d December 11th December 14th December 29th December 23rd December 30th December 31st Venus Deposit Deposit Frank A Parkinson Bank Charges Withdrawal-E 115 35 40 Deposit - E 80 130 24 Balance-E 160 45 125 255 220 244 204 Required RECONCILE THE CASHBOOK BALANCE WITH THE BALANCE AS PER BANK STATEMENTS. PREPARE ACCURATE BANK RECONCILIATIONS THAT APPLY APPROPRIATE TOOLS AND TECHNIQUES TO CHECK GENERAL ACCOUNTS AND BALANCE SHEETS