made either in the bank columns stiould show whener or dot enton have teen 2. It is best to updote the calumns of the cash book or on the bank statemint. 3 In the case of bask the cash book before attempting a bank reconciliation. aro the opposite to overulafis, the reconciliation stalemients show adjute ments that Exercises 25.1 The following are exiract from the cish book and the bank stakememe of 3 . Roche. Yos an required tos (a) write the cash boek up to date, and atate the sew belance as an 31 December 2005: (b) draw up a bank reconciliation saiement os en 31 Dtcernber 2005