The following information has been extracted from the records of Sing & Smile Ltd: RIGHT Bank Statement of Account Account Name: Sing & Smile Ltd As at: 31/12/18 Bank Statement Statement Page: 6 Date Transaction Debits Credits Balance brought forward Dec 2 21,011.00 Cr Deposit Cheque 732 3 Debit Card #1122567 5 Direct Deposit A Cove 6 Cheque 733 10 Nat Aus PoS 4.3 Balance 1,240.00 22,251.00 Cr 115.00 22,136.00 Cr 2,156.00 19,980.00 Cr 5,216.00 235.00 25,196.00 Cr 24,961.00 Cr 4,211.00 29,172.00 Cr Debit Card #109876 752.00 28,420.00 Cr Direct debitOptus 299.00 28,121.00 Cr 12 Cash / Chq Deposit 1,620.00 29,741.00 Cr 17 Direct Deposit W Butler 2,166.00 31,907.00 Cr 18 BPay S Byford 432.00 Dividend - ABC Ltd 19 Cheque 736 31,475.00 Cr 780.00 696.00 Cash / Chq Deposit 32,255.00 Cr 31,559.00 Cr 1,349.00 32,908.00 Cr 20 B Pay J Moran 866.00 32,042.00 Cr 23 Dishonour 870.00 31,172.00 Cr 25.00 31,147.00 Cr Dishonour fee Cash/Chq Deposit 24 34,113.00 Cr Cheque 737 1,100.00 33,013.00 Cr Direct debit - Quality Realty 3,300.00 29,713.00 Cr Debit card #222280 5,481.00 24,232.00 Cr 433.00 23,799.00 Cr BPay M Banford 31 2,966.00 Interest Bank charges Closing balance 52.50 70.00 23,851.50 Cr 23,781.50 Cr 23,781.50 Cr 7 Additional information: The dishonoured cheque on 23 December relates to a cheque deposited on 17 December. Bank Reconciliation as at 30 November 2018 $ Credit balance as per bank statement 21,011.00 Add: Outstanding deposits 1,240.00 22,251.00 Less: Un-presented cheques and payments 732 115.00 733 235.00 734 327.00 677.00 Debit balance as per cash book 21,574.00 Books of Sing & Smile Ltd (Extract) Cash Receipts Journal Date $ 4/12 A Cove 5,216.00 9/12 Nat Aus PoS 4,211.00 11/12 Receipts 1,620.00 16/12 W Butler 18/12 (Extract) Cash Payments Journal Date Cheque/ Pymnt 2/12 D/ card #109876 $ 752.00 D/Card #1122567 2,156.00 4/12 Cheque 735 1,105.00 2,166.00 12/12 J Moran 866.00 Receipts 1,349.00 16/12 S Byford 432.00 20/12 Receipts 2,966.00 18/12 Cheque 736 696.00 30/12 Receipts 4,000.00 22/12 M Banford 433.00 18/12 Cheque 737 1,100.00 Cheque 738 840.00 20/12 D/Card #222280 5,481.00 27/12 Cheque 739 1,025.00 21,528.00 Required: Complete the extracts of the Cash Receipts & Cash Payment Journals Complete the Cash Balance Summary Prepare bank reconciliation as at 31 December 2018. 14,886.00