The following is the cash book (bank columns) of M. Driver for May 2023:

Cash Book
Date Details $ Date Details $
May 1 Balance b/d 15,735 May 5 S. Lue 17,400
4 T. White 9,600 12 G. Knight 2,550
9 P. Taylor 18,000 29 F. Wright 5,250
30 M. Kant 2,250 31 Balance c/d 20,385

45,585 45,585

The bank statement for the month is:

Bank Statement
Date Details $ Date Details $
May 5 Cheque 17,400 May 1 Balance b/d 15,735
8 G. Knight 2,550 9 Cheque 9,600
10 M. Miller 1,620 15 Interest Earned 7,500
18 NCB: Standing Order 4,800 -
21 Bank charges 720 -
31 Balance c/d 5,745 -
32,835 32,835

Required:
a. Prepare an updated Cash Book. (5 marks)

b. Prepare a Bank Reconciliation Statement as at May 31, 2023
starting with the balance as per updated cash book. (5 marks)