Below is the Cash at Bank account for the month of August from the general ledger of B Bone who owns a butcher shop.

General Ledger of B Bone

DR CR

Cash at Bank

Date	Description	Ref	Amount	Date	Description	Ref	Amount
Aug 1	Balance b/d		14732	Aug 3	Accounts Payable		4510
4	Butchery Equipment		5250	5	Telephone Expense		180
12	Accounts Receivable		4650	6	Inventory		920
18	Interest Revenue		150	8	Motor Vehicle		10860
22	Sales		12100	17	Salary and Wages Expense		3120
				25	Electricity Expense		258
				28	Inventory		1075

(a) Using the above Cash at Bank account, balance the account at the end of August. You should set out the procedure correctly and use correct terminology.

(b) Using the above Cash at Bank account, explain what transaction took place on the following dates.