WAEC Financial Accounting 2005 Question 10

CASH BOOK (bank)
Dr: Jan 5 Hassan N3,080; Jan 24 Malik N1,200; Jan 29 Rasaq N1,240; Jan 31 Lukman N1,060; Jan 31 Balance c/d N2,540; total N9,120
Cr: Jan 1 Balance b/d N7,090; Jan 9 Dauda N1,400; Jan 31 Hussein N630; total N9,120
Feb 1 Balance b/d N2,540 (Cr)
BANK STATEMENT (Dr; Cr; Balance)
Jan 1 Balance b/d: 7,090 O/D
Jan 5 Hassan: Cr 3,080; 4,010 O/D
Jan 9 Dauda: Dr 1,400; 5,410 O/D
Jan 24 Malik: Cr 1,200; 4,210 O/D
Jan 29 Rasaq: Cr 1,240; 2,970 O/D
Jan 30 Standing order: Dr 770; 3,740 O/D
Jan 31 Bank charges: Dr 490; 4,230 O/D
Unpresented cheque(s) totalled

1. A.N9,120
2. B.N7,090
3. C.N1,400
4. D.N630.