The following are extracts from the cashbook and the bank statement of J Richards. You are required to:

Write the cashbook up to date, and state the new balance as on 31 December 2002, and

Draw up a bank reconciliation statement as on 31 December 2002.

Cashbook

2002 Dr 2002 Cr

Dec 1 Balance b/d 1,740 Dec 8 A Dailey 349

Dec 7 J Map 88 Dec 15 R Mason 33

Dec 22 J Cream 73 Dec 28 G Small 115

Dec 31 K Wood 249 Dec 31 Balance c/d 1,831

Dec 31 M Barrett 178

2,328 2,328