Truman Limited prepares monthly bank reconciliations of its cheque account balance. The bank statement for December 2023 indicated the following:

Balance, 31 December 2023	$8,920
Bank service charges for December	20
Interest earned during December	30
A bounced NSF (Not Sufficient Fund) Cheque from a customer which had been previously deposited in the bank by Truman	32
Collection of notes ($1000) and the related interest ($40) from Trumans customer	1, 040

An analysis of cancelled cheques and deposits and the records of Truman revealed the following items:

Cheque account balance per Trumans accounting records	$8,260
Outstanding cheques as of 31 December	952
Deposits in transit on 31 December	1310

Required:

a. Prepare a Bank Reconciliation Statement for December 2023 starting with the balance as per the Bank Statement (9 marks)

b. Prepare the Bank Reconciliation Statement for December 2023 starting with the Balance as per account books. (9 marks)

c. What amount would Truman report as its cash balance on the 31 December 2023 Balance Sheet?