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Question - Husna Sdn Bhd had a balance cash account of RM17,027 debit balance and its bank statement shows RM15,715 on deposit at the close of business on 30 June 2021.
Additional information as at 30 June 2021:
a. The outstanding checks: (1) check No. 0031 amounted RM156 and (2) check No. 0021 amounted RM1,523.
b. The bank statement shows RM20 as bank service charge.
c. The cash receipts of RM2,998 from a customer Agilah, were placed in the bank's night depository after banking hours and were not recorded on the bank statement.
d. Check No.0096 was correctly drawn for payment of rental expenses amounted to RM789 but Husna Sdn Bhd mistakenly recorded it with a debit Rental Expense and a credit of Cash in the amount of RM798.
Required - Prepare the Bank Reconciliation Statement for Husna Sdn Bh as at 30 June 2021.
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