Question 5 (LO1; LO4) (5 marks) At 31 December 2022, Mary prepares a bank reconciliation statement for her business. The balance on the cash account was 19,300 (DR), but the balance on the Bank statement was X (CR). The reasons for the difference were as follows: (i) Bank charges of 1,350 were not recorded. (ii) A payment received of 16,700 had been entered in the cash account as 17,600. (iii) Mary transferred 7,050 from her personal bank account to the business bank account. The bank registered the transaction on 29 December 2022, but Mary forgot to show it in her cash account. (iv) Mary withdrew 12,430 from the business bank account, but she forgot to register on the ledger. (v) Lodgment of 8,990 had not yet appeared on the bank statement. (vi) Mary earned interest 1,240 from the bank, but it was not recorded in the bank until after January 2023. What is the updated balance on the cash account and the Balance on the Bank Statement? Show your workings