David Consulting Services has just received the bank statement for the year ended 30 June 2020. After comparing the bank statement with accounting records, the accountant has discovered the following information. The business is not registered for GST.

• The bank statement shows that the bank has charged the businesss account with fees and charges of $250. This amount is yet to be recorded.
• A $800 cheque was returned marked dishonoured.
• 30 June receipts amounting to $3,100 was placed in the banks night safe and has not been processed by the bank.
• A total of $3,500 issued cheques have not been presented to the bank.
• A cash sale of $1,260 was incorrectly debited as $1,620 by the firms accountant.
• Cash at Bank account balance as at 30 June 2018: $11,590 debit.
• Bank statement balance as at 30 June 2019: $15,180 credit.
• Current balance of Cash Receipts Journal at 30^th June 2020 $19,500
• Current balance of Cash Payment Journal at 30^th June 2020 $14,900.

Required

(a) Record the necessary adjustments in cash receipts journal and cash payments journal.

(b) Prepare Cash at bank

(c) Bank Reconciliation Statement