In connection with the preparation of proof of cash of DBEST Company as of June 30, 2017, the following among others, were obtained pertaining to the verification of Cash:

a.Entries in the books and bank statement were summarized as follows:

Books Bank Balance, May 31 69,200 75,000 Add Cash Receipts 202,500 297,400 Total 271,700 372,400 Less Cash Disbursement 235,200 228,000 Balance 36,500 144,400