The following are extracts from the cash book and the bank statement of F. Perry. You are required to:

(a) Write the cash book up to date, and state the new balance as on 31 December 2012, and

(b) Draw up a bank reconciliation statement as on 31 December 2012.

Transcribed Image Text:

2012 Dr Dec 1 Balance b/d 7 2012 22 31 31 F. Lamb G. Brock W. Terry S. Miller Dec 1 Balance b/d 7 Cheque 11 20 22 Cheque B. Young F. Gray 31 Credit transfer: T. Morris 31 Bank charges Cash Book 3,419 101 44 2012 Dec 319 246 4,129 Bank Statement Cr B. Young F. Gray T. Errant 8 15 28 31 Balance c/d Dr 462 21 47 Cr 101 44 93 462 21 209 3,437 4,129 Balance 3,419 3,520 3,058 3,037 3,081 3,174 3,127