The bank reconciliation prepared by Mornington Ltd as at 31 May 2020 showed a deposit in transit of $5,000 and the following unpresented checks: (1) Cheque 1204 for $3,170 and (2) Cheque 1221 for $450. The balance as per the cash at bank account in the general ledger of Mornington Ltd at 31 May 2020 was $36,590 DR. Debit Credit Date June 2020 1 5,000 1,340 3,200 2,500 2,710 3,170 1,950 1,410 Bank Statement Particulars Balance 2 Direct credit 3 Direct credit 4 Cheque 1222 4 Direct debit 4 Deposit 7 Cheque 1204 7 Deposit 11 Direct credit 11 Cheque 1224 14 Deposit 16 Direct credit 18 Deposit 18 Cheque 1225 18 Dishonoured cheque 21 Cheque 1226 23 Direct credit 25 Bank charge 28 Cheque 1227 29 Cheque 1228 30 Interest received 1,500 Balance 35,210CR 40,210CR 41,550CR 38,350CR 35,850CR 38,560CR 35,390CR 37,340CR 38,750CR 37,250CR 44,210CR 47,710CR 48,720CR 40,820CR 37,650CR 29,650CR 34,150CR 33,770CR 32,570CR 27,450CR 27,700CR 6,960 3,500 1,010 7,900 3,170 8,000 4,500 380 1,200 5,120 250 Date 2020 Particulars Other Jun-03 4 7 11 14 18 23 30 Subtotal Cash Martin Deposit Deposit Cash Lisa Deposit Deposit Cash Mike Cash John Cash Receipts Journal Debits Credits Rec. No Bank Discount Accounts Cash Expense Receivable Sales 21 1,340 1,340 22 2,710 2,710 23 1.950 1,950 24 1,410 1,410 25 6,960 6,960 26 1,010 1,010 27 4,500 4,500 28 415 415 20,295 12,630 7,665 Debits Date 2020 Particulars Wages Sundry 3,200 2400 Jun-04 4 11 18 21 28 Postage Wage Pay John Pay Simon Wage Postage Pay John Pay Wage Cash Payments Journal Credits Chq. Discount Accounts No Bank Revenue Payable 1222 3,200 1223 2400 1224 1,350 1,350 1225 7,900 7,900 1226 8,000 1227 1,200 1228 5,120 5,120 1229 3,500 3,500 1230 514 33,184 17,870 8,000 1,200 29 30 30 Subtotal 514 10,914 4,400 Additional information: It has been verified that the bank statement is correct. Required: a) Complete and total the cash journals of Mornington Ltd, and post the totals to the cash at bank ledger of Mornington Ltd. (9 marks) b) Prepare the Bank Reconciliation Statement of Mornington Ltd at the end of June 2020. (8 marks)