RIGHT Bank Statement of Account As at: 31/12/18 Statement Page: 6 Account Name: Sing & Smile Ltd Bank Statement Date Transaction Debits Credits Dec 2 1,240.00 115.00 3 2,156.00 5 5,216.00 6 235.00 10 4,211.00 752.00 299.00 12 1,620.00 2,166.00 17 18 432.00 780.00 Balance brought forward Deposit Cheque 732 Debit Card #1122567 Direct Deposit A Cove Cheque 733 Nat Aus Pos 4.3 Debit Card #109876 Direct debit - Optus Cash / Cha Deposit Direct Deposit W Butler BPay S Byford Dividend - ABC Ltd Cheque 736 Cash / Cha Deposit B Pay J Moran Dishonour Dishonour fee Cash/Cha Deposit Cheque 737 Direct debit - Quality Realty Debit card #222280 BPay M Banford Interest Bank charges Closing balance Balance 21,011.00 Cr 22,251.00 Cr 22,136.00 Cr 19,980.00 Cr 25,196.00 Cr 24,961.00 Cr 29,172.00 Cr 28,420.00 Cr 28,121.00 Cr 29,741.00 Cr 31,907.00 Cr 31,475.00 Cr 32,255,00 Cr 31,559.00 Cr 32,908.00 Cr 32,042.00 Cr 31,172.00 Cr 31,147.00 Cr 34,113.00 Cr 33,013.00 Cr 29,713.00 Cr 24,232.00 Cr 23,799.00 Cr 23,851.50 Cr 23,781.50 Cr 23,781.50 Cr 19 696.00 1,349.00 20 866.00 870.00 23 25.00 2,966.00 1,100.00 3,300.00 24 5,481.00 433.00 31 52.50 70.00 Additional information: The dishonoured cheque on 23 December relates to a cheque deposited on 17 December. Bank Reconciliation as at 30 November 2018 $ Credit balance as per bank statement 21,011.00 Add: Outstanding deposits 1,240.00 22,251.00 Less: Un-presented cheques and payments 732 115.00 733 235.00 734 327.00 677.00 Debit balance as per cash book 21,574.00 Books of Sing & Smile Ltd (Extract) Cash Receipts Journal Date $ Date (Extract) Cash Payments Journal Cheque/ Pymnt $ D/ card #109876 752.00 4/12 A Cove 5,216.00 2/12 9/12 Nat Aus Pos 4,211.00 D/Card #1122567 2,156.00 11/12 Receipts 1,620.00 4/12 Cheque 735 1,105.00 16/12 w Butler 2,166.00 12/12 J Moran 866.00 18/12 Receipts 1,349.00 16/12 S Byford 432.00 20/12 Receipts 2,966.00 18/12 Cheque 736 696.00 30/12 Receipts 4,000.00 22/12 M Banford 433.00 18/12 Cheque 737 1,100.00 Cheque 738 840.00 20/12 D/Card #222280 5,481.00 27/12 Cheque 739 1,025.00 21,528.00 14,886.00 Required: Complete the extracts of the Cash Receipts & Cash Payment Journals Complete the Cash Balance Summary Prepare bank reconciliation as at 31 December 2018. Task 5: Bank Reconciliation Amt $ 752 2.156.00 1.105.00 Books of Sing & Smile (Extract) Cash Book ledger account) Sing & Smile Pty Ltd Receipts Payments Date Rec No Particulars Amt Date Cha No Particulars 4/12/2018 A Cove 5 216.00 2/12/2018 D/ card #109876 9/12/2018 Nat Aus POS 4,211.00 D/Card #1122567 11/12/2018 Receipts 1.620.00 4/12/2018 735 Cheque 16/12/2018 W Butler 2.166.00 12/12/2018 J Moran 18/12/2018 Receipts 1.349.00 16/12/2018 S Byford 20/12/2018 Receipts 2.966.00 18/12/2018 736 Cheque 30/12/2018 Receipts 4.000,00 22/12/2018 M Banford Subtotal 21.528.00 18/12/2018 737 Cheque 738 Cheque 20/12/2018 D/Card #222280 7/10 739 Cheque Subtotal 866 432 696 433 11100.00 840 5,481.00 1025.00 14.886.00 Total Total Cash Balance Summary, use the table below: Opening bank account ledger balance at 1.12.2018 Add: Total receipts for the month 21,011.00 21,528.00 Less: Total payments for the month Closing bank account ledger balance at 31.12.2018 14,886.00 27.653.00