An inexperienced bookkeeper prepared the following bank reconciliation statement:
On 1 October 20.7, the bank account of Baige services has a favourable balance of R3 370.
Additional information
(a) Provisional totals at 31 October 20.7 R
Cash receipts journal………………...……………………………………………..…… 35 350
Cash payments journal………………………………..………………………………… 32 230
Bank statement…………………………………………………………………………… 32 402
(b) A deposit of R1 590 made on 31 October 20.7 is not shown on the bank statement.

(i) The bank has erroneously debited a stop order for R100 against the bank account of Baige Services.
(ii) The following cheques issued by the entity have not yet been presented for payment:
- Cheque no 637 (15 October 2017) R286
- Cheque no 640 (20 October 2017) R319
- Cheque no 641 (25 October 2017) R 83
(c) The deposit of R22 000 dated 28 October 20.7 had not been deposited into the bank account and Sheila Shyster, the bookkeeper of Baige Services, cannot account for the
whereabouts of the cash. An insurance claim was submitted to Big Insurers. No entries were made in the books of Baige Services regarding the loss of money.
(d) B Brooks, a debtor, paid an amount of R2 110 directly into Baige Services’ bank account. The transaction has not yet been recorded in the entity’s books.
(e) The bank credited R30 interest to the entity’s account.
(f) Cheque no 633 for 150, issued to Josmas Limited, was entered as R510 in the cash payments journal.
(g) Bank charges for October 20.7 amount to R140.
(h) A cheque for R250 received from A Wilson was unpaid and is shown as such on the bank statement.
(i) As internal auditor you notice that cheque no 975 for R18 000 appeared on the bank statement, but not in the cash payments journal. On investigation you find that the
cheque (signed by S Shyster) had been cashed. It was found that the cheque was stolen and the bookkeeper S Shyster, had signed all the cheques in the cheque book in
advance. The amount must be written off because the insurance company refuse to pay out, due to negligence. No entries were made regarding the loss.

1. The total amount in the cash receipts journal on 31 October 20.7 will be:
(1) R35 350
(2) R37 460
(3) R37 490
(4) R37 850
(5) R38 100

2. The total amount in the cash payments journal on the 31 October 20.7 will be:
(1) R32 230
(2) R54 230
(3) R54 370
(4) R54 620
(5) R72 620

3. The balance carry downs of the bank account (assume that the total of the cash receipts journal amounted to R37 460 and the total of the cash payments journal to
R54 620) on the 1 November 20.7 will be:
(1) R 3 370
(2) R13 790
(3) R20 530
(4) R17 160
(5) R31 790

4. The total of the amounts in the debit column of the bank reconciliation statement as at 31 October 20.7 will be:
(1) R36 460
(2) R39 830
(3) R33 007
(4) R34 680
(5) R33 090