The bank statement for the corresponding period was as follows: DATE DETAILS DR CR BAL Dec-01 Balance b/d (900) Dec-03 Cheque 7,050 6,150 Dec-04 Returned cheque - Michal Mane 7,050 (900) Dec-15 Standing order - Kowloon Ltd 1,500 (2,400) Dec-18 Direct debit - Electricity 700 (3,100) Dec-21 Deposit 1,120 (1,980) Dec-23 Cheque 7,955 (9,935) Dec-23 Credit transfer - Dividends 3,220 (6,715) Dec-28 ATM withdrawal 789 (7,504) Dec-31 ABC Properties Ltd 650 (8,154) Dec-31 Overdraft interest 18 (8,172) Dec-31 Closing balance (8,172)