Below is a Bank Reconciliation Statement as at 31 May for Artic Enterprises. This Bank Reconciliation Statement was prepared by Artic Enterprises accountant last month. Also provided are Artic Enterprises June cash receipts and payments as per its internal accounting system, and a Bank Statement for June provided by Thatbank Ltd.

From the information and records provided for Artic Enterprises:

( a ) Complete the Cash at Bank ledger account for June.

( b ) Prepare a Bank Reconciliation Statement as at 30 June.

Note: Where a discrepancy occurs between Artic Enterprises records and the Thatbank statement, assume the bank statement contains correct figures.

Artic Enterprises Bank Reconciliation Statement as at 31 May
Debit balance as per Bank Statement			$181.30
Less deposits not yet credited			6,000.00
Add cheques not yet presented				5,818.70
	Cheque No.	Amount
	00751	181.30
	00757	93.10
	00759	5,103.50		5,377.90
Debit Balance as per Bank Ledger				$ 440.80

Cash Receipts Book of Artic Enterprise			Cash Payments Book of Artic Enterprise
		$		Cheque No.	$
June 08		509.55	June 02	760	93.10
18		3,068.05	05	761	87.60
22		1,105.00	17	762	1,109.50
30		5,209.22	20	763	9,958.62
			23	764	1,209.85
			29	765	1,800.00

Thatbank Ltd Statement of Account with Artic Enterprises
Date	Particulars	Debit	Credit	Balance	Dr/Cr
June 01	Brought Forward			181.30	Dr
	Cash/Cheques		6,000.00	5,818.70	Cr
	Cheque 751	181.30		5,637.40	Cr
02	Cheque 757	93.10		5,544.30	Cr
	Cheque 760	93.10		5,451.20	Cr
	Direct Deposit J. Harbor		5,000.00	10,451.20	Cr
05	Cheque 761	87.60		10,363.60	Cr
08	Cash/Cheques		509.55	10,873.15	Cr
17	Cheque 762	1,109.50		9,763.65	Cr
18	Cash/Cheques		3,068.05	12,831.70	Cr
22	Cash/Cheques		1,105.00	13,936.70	Cr
28	Cheque 764	1,209.85		12,726.85	Cr
30	Bank Charges	31.50		12,695.35	Cr