Martin has done the accounts for his local Ruby club for a number of years. You joined the club in the last year and as you have studied some accounting Marin has asked you to help him with the accounts. You note that when doing a bank reconciliation Martin changes the accounts of the Rugby club so that they show the same month end cash balance as the bank statement even though there are outstanding deposits and cheques. Martin believes he is correct as the bank must be correct, so he needs to agree with its balance. Required: Use two examples to explain to Martin why the Rugby clubs cash balance may be different from the bank statement and yet be the correct balance.