The following are extracts from the cash book and the bank statement of F Perry.

You are required to:

1. Write the cash book up to date, and state the new balance as on 31 December 2019 and
2. Draw up a bank reconciliation statement as on 31 December 20X9, and

Dr.	Bank		Cr.
Dec 1 Balance b/d == 7 F Lamb == 22 G Brock == 31 W Terry == 31 S Miller == 31 Balance c/d	34,190 1,010 440 3,190 2,460 34,370	Dec 8 B Young == 15 F Gray == 28 T Errant	4,620 210 2,090

Bank Statement
	Paid out	Paid in	Balance
Dec 1 Balance b/d == 7 Cheque == 11 B Young == 20 F Gray == 22 Cheque == 31 Credit transfer: T Morris == 31 Bank charges	4,620 210 470	1,010 440 930	34,190 35,200 30,580 30,370 30,810 31,740 31,270