Table 1 presents the information extracted from the accounting records and bank statement of GHI Limited (GHI) at 30 June 20X3. Table 1. The closing balance, as shown on the bank statement (Cr) 1 575 Cash receipts of 30 June which were deposited on 30th June did not appear on the bank statement. 792 Cheques recorded in the cash payments but not yet presented for payment to the bank. 589