the Cash at Bank account in the General Ledger for Beta Technologies has a debit balance of 61398 as at 31 May 2013. The following cheques were in the Cash Payments Journal but not on the bank statement: Cheque Number 0611 for 1560 Cheque Number 0615 for 12670 There were 2 deposits in the Cash Receipts Journal for 5600 and 4800 on 31/05/13 that do not appear on the bank statement. The bank statement has an EFT receipt from a client in settlement of their account of 980, bank fees of 55 and interest earned of 128 on 31/05/13 that do not appear in Beta's records. Cheque number 0620 for a rent payment appears in Beta's records as 320 but appears on the bank statment as 230. The correct amount is 320. The bank statement balance as at 31 May 2013 is 66371 Cr Complete the following bank reconciliation and one journal entry to take up all relevant adjustments:

Bank Balance as at 31 May 2013

Cash At Bank account balance

Journal

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