The following is the bank columns of the cashbook for December 2014 and the bank statement for that month for Denise Hunt: BANK COLUMN OF CASHBOOK
DATE	DETAILS	AMT ($)		DATE	DETAILS	AMT ($)
Dec-01	Balance b/d	3,419		Dec-08	B Young	462
Dec-07	F Lamb	101		Dec-15	F Gray	21
Dec-22	G Brock	44		Dec-28	T Errant	209
Dec-31	W Terry	319		Dec-31	Balance c/d	3,437
Dec-31	S Miller	246
		4,129				4,129

The bank statement for the corresponding period was as follows:

DATE	DETAILS	DR	CR	BAL
Dec-01	Balance b/d			3,419
Dec-07	Cheque		101	3,520
Dec-11	B Young	462		3,058
Dec-20	F Gray	21		3,037
Dec-22	Cheque		44	3,081
Dec-31	Credit transfer: T Morris		93	3,174
Dec-31	Bank charges	47		3,127

Required:

1. Write up an updated cashbook and state the new balance as on December 31, 2014
2. Draw up a bank reconciliation statement as on December 31, 2014