The information below applies to Questions $1$ to $3,$ and relates to Sun$-$Eaze, a sunglass retailer.Bank reconciliation statement of Sun$-$Eaze as at $31$ March DetailsAmountBalance per bank statement$14431378$Add outstanding deposits No$.571552750$Less outstanding cheques No$.390315858$No$.457631716$No$.458947572$Add error deposit no$.568$ understated on the bank statement$789644$Balance per bank account$13878626$PARADIGM BANKRegistered Bank. Reg. No$.1941/000063/02$ TAX INVOICE$/$STATEMENTVAT Reg. No$.4276398760$ Statement No$.4107$ Adderley StreetCape Town$8000$PO Box $763$Roggebaai$8003$Tel: $0214256652$Fax: $0214356653$Branch code: $987654$To: Sun$-$EazeBlack River Park$2$ Fir StreetObservatory$7925$VAT No$.4274625091$ BUSINESS CHEQUE ACCOUNTACCOUNT NO$.1874936724$ For period: $1$ April to $30$ AprilDateDetails of TransactionDebit Credit Total $1$Balance $144313\mathrm{.}78$Cr$1$Cheque no$.4576317\mathrm{.}16137996\mathrm{.}62$Cr$1$Deposit $5527\mathrm{.}50143524\mathrm{.}12$Cr$1$Correction of error on deposit $7896\mathrm{.}44151420\mathrm{.}56$Cr$1$Internet and mobile banking fees$734\mathrm{.}36150686\mathrm{.}20$Cr$2$Direct deposit Shades $12634\mathrm{.}30163320\mathrm{.}50$Cr$3$Cheque no$.45920068\mathrm{.}70143251\mathrm{.}80$Cr$5$Cheque no$.46015051\mathrm{.}50128200\mathrm{.}30$Cr$6$Deposit $14046\mathrm{.}68142246\mathrm{.}98$Cr$6$Cheque no$.4612574\mathrm{.}10139672\mathrm{.}88$Cr$10$Direct deposit G Grey $6334\mathrm{.}84146007\mathrm{.}72$Cr$11$Cheque no$.46223413\mathrm{.}46122594\mathrm{.}26$Cr$12$Deposit $15499\mathrm{.}78138094\mathrm{.}04$Cr$13$Debit card fees$301\mathrm{.}96137792\mathrm{.}08$Cr$14$Cheque no$.46328430\mathrm{.}62109361\mathrm{.}46$Cr$14$Cheque no$.46328430\mathrm{.}6280930\mathrm{.}84$Cr$15$Debit order Watchdog Security$7896\mathrm{.}4473034\mathrm{.}40$Cr$18$Cheque no$.46410034\mathrm{.}3463000\mathrm{.}06$Cr$20$Deposit $7434\mathrm{.}2670434\mathrm{.}32$Cr$24$Cheque no$.46518396\mathrm{.}2852038\mathrm{.}04$Cr$26$Service fees$493\mathrm{.}6851544\mathrm{.}36$Cr$27$Cheque no$.09844579\mathrm{.}9446964\mathrm{.}42$Cr$27$Debit order Get Wired$14414\mathrm{.}4832549\mathrm{.}94$Cr$28$Cheque no$.4668361\mathrm{.}9424188\mathrm{.}00$Cr$29$R$/$D F Baggins$15499\mathrm{.}788688\mathrm{.}22$Cr$30$Interest on current account $1441\mathrm{.}9010130\mathrm{.}12$CrTake note of the following supplementary information: Cheque no$.390$ was issued six months ago and needs to be cancelled, as it is stale. The amount had initially been paid to Brand Republic for online marketing. Shades paid for repairs done for them on the previous day via a direct deposit to the business. Cheque no$.461$ was correctly recorded in the cash payments journal. G Grey settled his outstanding account through a direct deposit to the business on $10$ April. Cheque no$.463$ should only have been debited once on the bank account. Watchdog Security, who provides the business with security services, was paid via a monthly debit order. Deposit no$.574$ on $20$ April was incorrectly recorded in the cash receipts journal. Cheque no$.0984$ was not written out by the business, and should have been debited to a different account. The monthly telephone bill was paid to Get Wired by debit order. A cheque received from F Baggins for payment of his outstanding account, which had originally been deposited as deposit no$.573,$ was returned by the bank due to insufficient funds.Cash journalsCash receipts journal of Sun$-$Eaze April CRJ$1$ CRJ$4$DayDoc no$.$DetailsFol.Analysis of receiptsBankDebtors controlSalesVAT outputSundries Cost of sales AmountDetailsFol.Dep no$.1$CR$317$S Gamgee $5328065328061$Inv$306$Cash $871862140466875814111372157247383812$Inv$307$F Baggins $154997815499782021711347807$Repairs income $57319$CR$318$P Took $82342682342682342657427$Inv$308$Pippins Optics $48436848436863178421190$Commission received $57530$Inv$309$Cash $58124258124250542875814576315893$Cash payments journal of Sun$-$Eaze AprilCPJ$4$DateDoc no$.$Name of payeeFol.BankCreditors controlTrading InventoryVAT inputSundries AmountDetailsFol$\mathrm{.}1459$Tint Supplies $200687020068703460$Plastics Warehouse $150515013088261963245461$The Write Way $21741028358189052$Stationery $8462$Hyde Away $2341346234134611463$The Way I See It $2843062247222837083417464$Cape Motor Spares $1003434130883872551$Repairs and maintenance $22465$Urban Fitters $1839628159967723995124466$T&C Attorneys $836194109069727125$Legal fees $28467$Frame It $1003434100343431468$Micro Fibre Depot $31273682719450407918$ Question $1$Complete the cash receipts and cash payments journals with information noted in the bank reconciliation statement, bank statement, and supplementary information.Note: The transactions currently recorded in the cash journals need not be included in the journals below only record any additional transactions. However, use the transactions above to calculate the totals of the journal columns. The rand symbol $($R$)$ is not required. The folio, analysis of receipt, and cost of sales columns may be ignored.Cash receipts journal of Sun$-$Eaze AprilDateDoc no$.$DetailsBankDebtors controlSalesVAT outputSundries AmountDetailsTransactions in the original journals apply but do not have to be re$-$included here Cash payments journal of Sun$-$Eaze $-$ AprilDateDoc no$.$Name of payeeBankCreditors controlTrading stockVAT inputSundries AmountDetailsTransactions in the original journals apply but do not have to be re$-$included here