FIA-FA1-Revision 2 You are to draft the income statement for the year ended 30 September 2014 and a statement of financial position as at that 10 date. Total 10 s . 10 Question 2 Wilson is preparing his bank reconciliation at 31 May 20X5. His bank statement shows a balance of $228 cash at the bank. The balance on the bank account in his general ledger is $113 (credit). He has noted the following reasons for the difference. (i) Cheque number 958602 was incorrectly recorded in Wilson's cash book as $760. The cheque was correctly debited on the bank statement on 2 May as $670. (ii) Bank charges of $428 were debited by the bank on 4 May. (iii) A