QUESTION

The bank statement for R Hood Consultancy Firm for the month of March 2006 is as follows:

DATE	PARTICULARS	DR	CR	BALANCE
2006 March
1	Balance			4,200 O/D
8	T Macleod	184		4,384 O/D
16	Cheque		292	4,092 O/D
20	W Milne	160		4,252 O/D
21	Cheque		369	3,883 O/D
31	G Frank: traders credit		88	3,795 O/D
31	TYF: Standing order	32		3,827 O/D
31	Bank charges	19		3,846 O/D

NB: O/D is the abbreviation for overdraft.

The cash book bank column for March 2006 is as follows:

DATE	PARTICULARS	DR	DATE	PARTICULARS	CR
2006 March			2006 March
16	G Philip	292	1	Balance b/d	4,200
21	J Forker	369	6	T Macleod	184
31	S Hare	192	30	W Milne	160
31	Balance c/d	4,195	30	S Porter	504
		5,048			5,048

REQUIRED

1. Write the cash book up to date.
2. Draw up a bank reconciliation statement as on 31^st March 2006.