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{"ops":[{"insert":"\n\n3.1 The balance in the bank statement on 28 February 2020 was R41 212 (CR). 3.2 Cheque no. 746 for R1 600, in favor of Umzinto Tennis Club for a donation, was reported lost by the club and must be cancelled. 3.3 Cheque no.795 for R4 800 appeared as outstanding in the Bank Reconciliation Statement on 31 January 2020. The cheque is still outstanding on 28 February 2020. 3.4 Cheque no. 820 for R5 280 and cheque no. 830 for R30 072, issued on 27 February 2013, have not been presented to the bank for payment: 3.5 A deposit of R28 000 made on 28 February 2020 was not reflected on the bank statement. 3.6 A deposit of R3 480 appeared in the bank statement and not in the firm\u2019s books. This amount was deposited directly by the tenant, JK Cellular, for rent. 3.7 A cheque for R1 980, received from a debtor, L. Marcello, was deposited on 23 February 2020. The cheque was returned by the bank marked \u201cRefer to drawer \u2013 account closed\u201d. \n"}]}
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