The following is the cash book (bank column) of F.King for December 2013 2013 2013 Dec Dec Dr. 6 P.Pan 20 C.Hook 31 W.Britten 31 bal c/d K 230 265 325 1682 2502 1 bal b/d 10 J.Lamb 19 P.Wilson 29 K.Coull 1900 304 261 37 2502 The bank statement for the month is: Balance Dr Or KK 2013 1 Balance 6 Cheque 13 J.Lamb 1,900 0/D 1,670 0/D 1,974 O/D 1,709 0/D 1,970 O/D 2,064 O/D 1,962 20 Cheque 22 P.Wilson 30 Tox:Standing order 31 F.Ray:Traders's credit 2034 0/D 31 Bank charges 72 You are required to: a. Write the cash book up to date to take the necessary items into account. b. Draw up a bank reconciliation statement as on 31 December 2013