Question 3 (14 marks) You have been called in to complete the reconciliation of the bank statements to the cashbook for the month of December 2019. The records you have found are as follows: Opening balance bld 16,480 Receipts 181,280 197.760 Payments 186,240 Closing balance cld 11,520 197.760 Following an investigation, you discover that: 1. The last page of the paying-in book shows a deposit of 7,616 which has not been credited by the bank but has been included in the cash book. 2. Two cheques paid to suppliers for 2,568 and 4,800 have not yet been presented to the bank. 3. Dividends received of 756 are shown on the bank statement but not entered in the cash book