Q9.The following information for August 20.19 relates to NP Glassworks: 1. Provisional totals of the bank columns in the cash journals at 31 August 20.19: Cash receipts journal, R65 650 Cash payments journal, R15 800 2 The bank statement for August 20.19 reflected the following amounts which did not appear in the cash journals for August 20 19: 1. Credit balance per bank statement at 31 August 20 19, R45 909, 2. Direct deposit. Ms A Ngcobo, R2 000, NP Glassworks sublets part of the building to A Ngcobo, who pay the monthly rental via electronic funds transfer. 3. Interest on bank account, R459. 4. A deposit meant for another client, R5 400 5. Service fees, R300. 6. Debit order, WM Insurers 3. Amounts appearing in the cash journals for August 20.19 but not on the bank statement for August 20 19 A deposit on 30 August 20 19, R14 000. Outstanding cheque from the previous bank reconciliation statement R4 600 4 On 1 August 20 19, the opening balance of the bank account was R7 000 (favourable).

a) Prepare the bank reconciliation statement

b) Prepare the bank account in the general ledger