The following is the cash book (bank columns) of G. Tyler for September 2016:

Cash Book
Date		Details	$	Date		Details	$
September	1	Balance b/d	15,735	September	5	S. Lue	17,400
	4	T. White	9,600		12	G. Knight	2,550
	9	P. Taylor	18,000		29	F. Wright	5,250
	30	M. Kant	2,250		31	Balance c/d	20,385
			45,585				45,585

The bank statement for the month is:

Bank Statement
Date		Details	$	Date		Details	$
September	5	Cheque	17,400	September	1	Balance b/d	15,735
	8	G. Knight	2,550		9	Cheque	9,600
	10	M. Miller	1,620		15	Interest Earned	7,500
	18	NCB: Standing Order	4,800				-
	21	Bank charges	720				-
	31	Balance c/d	5,745				-
			32,835				32,835

Required:

(a) Prepare an updated Cash Book (10 marks).

(b) Prepare a Bank Reconciliation Statement as at September 30, 2016 (10 marks).

Total 20 marks