Bank Reconciliation.

The following are extracts from the cash book and the bank statement of F Perry.

Cash Book

20X9 Dr 20X9 Cr

Dec 1 Balance b/d 3,419 Dec 8 B Young 462

== 7 F Lamb 101 == 15 F Gray 21

== 22 G Brock 44 == 28 T Errant 209

== 31 W Terry 319 == 31 Balance c/d 3,437

== 31 S Miller 246

4,129 4,129

Bank Statement

20X9 Dr Cr Balance

Dec 1 Balance b/d 3,419

== 7 Cheque 101 3,520

== 11 B Young 462 3,058

== 20 F Gray 21 3,037

== 22 Cheque 44 3,081

== 31 Credit transfer: T Morris 93 3,174

== 31 Bank charges 47 3,127

You are required to:

(a) Write the cash book up to date, and state the new balance as on 31 December 20X9, (4mks)

(b) Draw up a bank reconciliation statement as on 31 December 20X9. (4mks)

(C) Use the alternative method to draw up a bank reconciliation statement (7mks)