On 31 November 2019, Albion Store received its bank statement from Western bank and had the following
data to prepare its bank reconciliation for November 2019.
(a) Albion Store Cash at Bank account balance at 1 November 2019 was $8,250, Debit. The progressive
totals of the Cash Receipts Journal and the Cash Payments Journal, before considering items (b) to (i)
below, were $25,478 and $14,548 respectively.
(b) The bank statement includes a $410.00 deduction for a cheque drawn by Albion Supplies. Albion
Store notified the bank of this bank error.
(c) Cheques written during November 2019 that had not been presented for payment were:
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