Update the cash book and prepare a bank reconciliation statement The cash book of Nafisah shows a

Question:

Update the cash book and prepare a bank reconciliation statement The cash book of Nafisah shows a debit balance of $3849.30 at 6 January 2015. The balance shown on the bank statement at the same date did not agree with the cash book balance. The following errors have now been found:

a. A cheque paid for travel expenses of $456 on 31 December 2014 had been entered in the cash book as $465.

b. On 6 January 2015, the bank had debited the bank account with $92.20 for bank charges and credited the account with $125.70 for bank interest. Neither of these amounts had been entered in the cash book.

c. The receipts from Marwat and Bharti had not yet appeared on the bank statement.

d. The payment to PR Travel had not yet appeared on the bank statement.

Required

Update the cash book below and prepare a bank reconciliation statement at 6 January 2015.