The following information was available from records and the bank statement of Baldacchino Services Ltd, on 31 May.

The date and the amount of each deposit as recorded during May were as follows:

Date		Amount										Date				Amount
May   2           5           8         11         14		$	1357.00 1647.40 1897.96 1257.36 1341.20								May 18         23         25         28         31				$		1111.50 1487.16 1516.20 1636.60 1285.80

The number and amount of each cheque written during the month were recorded in the cash payments journal as follows:

Cheque no.	Amount			Cheque no.	Amount			Cheque no.	Amount
329 330 331 332 333 334	$	966.66 1163.80 1270.26 2015.00 1017.50  165.00		335 336 337 338 339 340	$	1546.80  801.30  996.90  960.20 1297.60  241.20		341 342 343 344 345	$	277.40  402.80  330.00 1000.20  348.00

The bank statement obtained on 31 May is as shown below:

	Bank Statement April 30 Balance                                                                                                $17554.10
	Date		Debits				Credits
	May   1           2           5           6           7           8         11         14         18         23         25         28         29         31	328 320 329 330 331 334 333 332 339 335 336 337 338 340 341 343 344		242.00 938.16 966.66 1163.80 1270.26 165.00 1017.50 2015.00 1297.60 1546.80 810.30 996.90 960.20 241.20 277.40 330.00 1000.20 268.00      32.00	Dishon. Cheque Account Fees			1437.60 1357.00 1647.40 1897.96 1257.36 1341.20 1111.50 1487.16 1516.20 1636.60 1250.00
	Totals			15538.98				15939.98
	May 31 Balance                                                                                              $17955.10

On 31 May, the bank debited the account for $268.00 for a customer cheque (deposited in April) returned because of insufficient funds, and for $32.00 for account fees. On 31 May, the bank also credited the account for $1250.00 for the proceeds of a non-interest-bearing note receivable that it had collected on behalf of the company.

Outstanding cheques at the last statement date, 30 April, were: no. 320 for $938.16, no. 328 for $242.00, and no. 326 for $813.00; outstanding deposits were $1437.60.

The accountant discovered that cheque no. 336 (in payment for the purchase of office equipment) was correctly issued for $810.30 but incorrectly recorded in the cash payments journal as $801.30.

The balance in the Cash at Bank account in the company’s records on 1 May was $16 998.54.

Required

A. Complete the cash journals and post the totals to the Cash at Bank account. Show the Cash at Bank account (T-account form) after it had been balanced on 31 May.

B. Prepare a bank reconciliation statement as at 31 May.