The bank reconciliation statement of Feng Zhen Liu on 21 June 2019 was as shown below. FENG ZHEN LIU Bank Reconciliation Statement as at 21 June 2019 Balance as per bank statement $23 144 Dr Add: Unpresented cheques: No. 172 $ 1 464 177 812 178 54 2330 Less: Deposit not credited by bank 25 474 20 250 Balance as per Cash at Bank account $ 5224 Cr The cash receipts and cash payments journals for the week ending 28 June were as follows. Cash Receipts Journal Date Particulars Details Cash at Bank 2019 June 24 Y. Luo 1 250 A. Zho 744 K. H. Tan 904 Sales 1936 4 834 25 Sales 2744 2744 L. Jiang 56 Sales 2842 2898 27 Sales 3524 3524 28 R. Chen 642 Sales 3708 4 350 18 350 Cash Payments Journal Date Particulars Cheque no. Cash at Bank 2019 June 24 Y. Du 179 482 Sundry expenses 180 178 25 J. Liang 181 644 Wages 182 2440 26 Rent 183 864 M. Choi 184 752 27 D. Tsu 185 1 650 Insurance 186 914 28 Purchases 187 656 N. Ma 188 4 032 12 612 WUCB104_Autumn_2020 Tutorial Assignment 1 Page 1 of 5