The De Lange Ltd's bank statement for the month of December showed a balance per bank of $14,331] CE. The company's Cash account in the general ledger had a balance of $11,313 DR at 311 November. lEither information is as follows: [1} Cash receipts mr 31 December recorded on the companyis hooks were $13,430 but this amount does not appear on the ban]: statement. [2) The bank statement shows a debit for 331] hr cheque printing charges. (3) Cheque No. 119 payable to Black Company was recorded in the cash payments journal and cleared the bank for $493. A review of the aceormts payable subsidiary ledger shows a debit entry for $9446. [4) The total amount of cheques still outstanding at 31 December amounted to $11,633. [5) Cheque No. 133 was correctly recorded by the bank for $313. The cash payment journal reects an entry for Cheque No. 133 as a debit to Accormts Payable and a credit to Cash in Banlr for 3933. (3) The ban]: I'BI'LII'Ed a dishonoured cheqm om a customer for 31,113. (T) The bank included a credit for 32,523, which represents collection of a customer's note by the bank for the company; principal amount of the note was $2.40!] and interest was 3123. Interest has not been accrued. Required: {a} Prepare the bank reconciation statement for De Lange Ltd at 31 December. {4 marks) {b} Prepare the cash at bank ledger accormt for De Lange Ltd at 31 December. {t5 marks) {c} Describe the ve basic principles of cash management {5 marks)