The bank columns of Chris Hart's cash book for May 2019 are as follows

2019	Receipts	P	2019	Payments		P
1 May	Balance b/d	755.50	3 May	Curtis Ltd	002476	200.00
10 May	Hawkins Ltd	530.90	12 May	T Daniels	002477	327.40
28 May	B Morgan	386.45	15 May	Smith & Co	002478	289.60
			16 May	Arnold & Sons	002479	327.20
			22 May	P Singh	002480	154.30

He received his bank statement which showed the following transactions for May 2019:

BANK STATEMENT	Payments	Receipts	Balance
2019	P	P	P
1 May Balance brought forward			855.50 CR
6 May Cheque no 002475	100.00		755.50 CR
7 May Cheque no 002476	200.00		555.50 CR
8 May Credit		530.90	1,086.40 CR
15 May BACS credit: AJ Traders		396.20	1,482.60 CR
22 May Cheque no 002477	327.40		1,155.20 CR
24 May Direct debit: Arley Finance	184.65		970.55 CR
25 May Cheque no 002478	289.60		680.95 CR

 Required

Check the items on the bank statement against the items in the cash book and update the cash book accordingly; total the cash book and show the balance carried down at 31 May 2019.

Prepare a bank reconciliation statement at 31 May 2019 which agrees the bank statement balance with the cash book balance.