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

Balance brought forward 21,011.00 CR

2 Dec Deposit 1,240.00 22,251.00 CR

Cheque 732 115.00 22,136.00 CR

3 Dec Debit Card #1122567 2,156.00 19,980.00 CR

5 Dec Direct Deposit A Cove 5,216.00 25,196.00 CR

6 Dec Cheque 733 235.00 24,961.00 CR

10 Dec Nat Aus Post 4.3 4,211.00 29,172.00 CR

Debit Card #109876 752.00 28,420.00 CR

Direct debit -Optus 299.00 28,121.00 CR

12 Dec Cash / Chq Deposit 1,620.00 29,741.00 CR

17 Dec Direct deposit W Butler 2,166.00 31,907.00 CR

18 Dec BPAY S Byford 432.00 31,475.00 CR

Dividend - ABC ltd 780.00 32,255.00 CR

19 Dec Cheque 736 696.00 31,559.00 CR

Cash / Chq deposit 1,349.00 32,908.00 CR

20 Dec Bpay J Moram 866.00 32,042.00 CR

23 Dec Dishonour 870.00 31,172.00 CR

Dishonour fee 25.00 31,147.00 CR

Cash / Chq Deposit 2,966.00 34,113.00 CR

Cheque 737 1,100.00 33,013.00 CR

24 Dec Direct de - Quality Reatly 3,300.00 29,713.00 CR

Direct card #222280 5,481.00 24,232.00 CR

BPay M Banford 433.00 23,799.00 CR

31 Dec Interest 52.50 23,851.50 CR

Bank Charges 70.00 23,781.50 CR

Closing Balance 23,781.50 CR

Additional information:

the dishonored cheque on 23 Dec relates to a chq deposited on 17th Dec

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 Extract Cash Payment journal

Date Date

4/12 A Cove 5,216.00 2/12 D/card #109876 752.00

9/12 Nat Aus Pos 4,211.0 D/Card#1122567 2,156.00

11/12 Receipts 1,620.00 4/12 Cheque 735 1,105.00

16/12 W Butler 2,166.00 2/12 J Moran 866.00

18/12 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 14,866.00

Required

Complete the extracts of the cash receipts & cash receipts & cash Payment Journals

Complete the cash Balance summary

Prepare bank reconciliation as at 31 December 2018