Practical Exercise

A company Cashbook and Bank Statement for December 2010 appear as follows

Cashbook

Dr +		Cr -
2010	$	2010	$
Dec 1 Balance b/d	2800	Dec 8 K.Wong	1600
3 W.Lee	1000	20 C.Kwok	700
10 T.Cheung	2000	29 M.Tang	100
30 S.Sin	1400	31 Balance c/d	4800
Total	7200	Total	7200

Bank Statement

Description	Dr -	Cr +	Balance
2010	$	$
Dec 1 Balance			$2800
3 Cheque deposit		1000	3800
8 Cheque 76343	1600		2200
10 Cheque deposit		2000	4200
11 Dishonored cheque	2000		2200
11 Service charge	30		2170
12 AutopayRent	250		1920
20 Cheque 76344	700		1220
31 Bank interest		50	1270
31 Credit transfer ---Commission received		300	1570
31 Balance			1570