The following are extracts from the cashbook and the bank statements of J. Smith. You are required to: (a) Prepare the revised cashbook with the items not included in the cashbook as of 30 June 2023. (b) Prepare the Bank Reconciliation Statement as of 30 June 2023, beginning with the Bank Statement balance.

Cashbook 2023 Details Amount $ 2004 Cheque # Details Amount $ Jun-01 Balance B/F 1,830 Jun-03 284543 Chanel Inc. 721 Jun-05 J. Hodge 3,050 Jun-03 284544 M&S Ltd 1,394 Jun-10 CCP Ltd 5,214 Jun-03 284545 H&M Ltd 3,844 Jun-25 CLT Ltd 2,866 Jun-12 284546 Boots & Co. 1,211 Jun-28 Zara & Co. 1,572 Jun-12 284547 Greggs Ltd 2,362 Jun-12 284548 Raymans Ltd 1,188 Jun-24 Direct Debit Footage Inc. 196 Jun-29 284549 Next Ltd 1,337 Jun-30 Balance C/D 2,279 14,532 14,532 Jul-01 Balance B/D 2,279

Bank Statement 2023 Details Dr. $ Cr $ Balance $ Jun-01 Balance B/D 1,830.00 Jun-07 BACS Credit: J. Hodge 3,050.00 4,880.00 Jun-08 Cheque 284544 1,394.00 3,486.00 Jun-10 Cheque 284545 3,844.00 - 358.00 Jun-14 Counter Credit 5,214.00 4,856.00 Jun-15 Cheque 284543 721.00 4,135.00 Jun-18 Credit Transfer: JD Ltd 2,109.00 6,244.00 Jun-24 Direct Debit: Footage Inc. 196.00 6,048.00 Jun-24 Cheque 284547 2,362.00 3,686.00 Jun-25 Bank Charges 90.00 3,596.00 Jun-28 Cheque 284548 1,188.00 2,408.00