On 1 February 2022, the bank account in the general ledger of M Hope was $600 debit. During the month there were receipts of $850 and payments of $1300.

M Hope received the bank statement for the month of February, which showed a closing balance of

$400 credit.

In ticking the entries in the cash receipts journal with the deposits on the bank statement, it was found that there was a deposit at the end of the month for $100, which the bank had not yet shown.

In ticking the entries in the cash payments journal with the cheques in the bank statement, it was found there were one debit card payment and one cheque not presented at the bank: debit card payment for $90 and cheque #286005 $260.

As at 28 February 2022, prepare a bank reconciliation statement and cash balance summary that agrees with the balance of the bank account in the general ledger.