The Cash Book of A. Garcia showed a debit balance of $20 300as as of January 1, 2020. When the bank statement was received, the following differences were noted: (50 pts) 1. unpresented cheques of $400 and $320

2. bank charges on the bank statement that has not been entered in the cash book is $35

3. bank deposits not yet credited by the bank $450

4. a credit transfer of $1200 from C. Vidal was not entered in the Cash Book

5. A standing order for the insurance payment of $205 was not entered in the cash book.



A.)Using the information given, Revise the Cashbook and provide cash book balance. 25 pts



B.) Prepare a bank reconciliation statement. (use notes) 25 points