Harper's Accounting Journals, Ledgers, and Trial Balance for October 2022:

__________________________________________________________________________________
|Date |Particulars |L.F. |Debit |Credit |
|-----------|-------------------------------|-----|--------|--------|
|01-Oct-22 |Cash | |280,000 | |
| |Harper’s Capital | |280,000 | |
|01-Oct-22 |Building | |100,000 | |
| |Cash | |100,000 | |
|04-Oct-22 |Shop Furniture | |15,000 | |
| |Cash | |15,000 | |
|05-Oct-22 |Transport Expense | |150 | |
| |Cash | |150 | |
|07-Oct-22 |Merchandise (Jackson & Sons) | |17,800 | |
| |Transport Expense | |160 | |
| |Accounts Payable (Jackson& Sons) | | |17,960 |
|10-Oct-22 |Cash Sales | |14,350 | |
|13-Oct-22 |Accounts Receivable (Peter &Co) | |8,500 | |
| |Sales | | |8,500 |
|16-Oct-22 |Shop Equipment | |8,000 | |
| |Cash | |8,000 | |
|19-Oct-22 |Accounts Payable (Jackson & Sons)| |13,600 | |
| |Cash | | |13,600 |
|22-Oct-22 |Cash Sales | |4,500 | |
|26-Oct-22 |Transport Expense | |120 | |
| |Cash | |120 | |
|27-Oct-22 |Cash (Peter & Co.) | |5,000 | |
| |Accounts Receivable (Peter & Co.)| | |5,000 |
|28-Oct-22 |Accounts Payable (Jackson & Sons)| |15,000 | |
| |Cash | | |15,000 |
|30-Oct-22 |Salaries Expense | |4,500 | |
| |Cash | |4,500 | |
|___________|_______________________________|_____|________|________|

Trial Balance as of 31-Oct-22

__________________________________________________________________________________
|Particulars |Debit |Credit |
|-------------------------------|--------|--------|
|Cash |75,260 | |
|Accounts Receivable |8,500 | |
|Building |100,000 | |
|Shop Furniture |15,000 | |
|Shop Equipment |8,000 | |
|Accounts Payable |46,360 | |
|Salaries Expense |4,500 | |
|Transport Expense |430 | |
|Harper’s Capital |280,000 | |
|Sales |22,850 | |
|_______________________________|_______|________|

Bank Reconciliation Statement as of 31-Oct-22

__________________________________________________________________________________
|Balance as per Cash Book (Rs.) | 6,180|
|Add: Deposit in-transit (Cheque) | 3,600|
|Less: Outstanding Cheque (Alex Sport) | 3,500|
|Adjusted Balance (Rs.) | 6,280|

|Balance as per Bank Statement (Rs.) | 5,665|

|Add: Deposit Recorded in Bank Statement (Cheque) | 890|
|Less: Cheque returned dishonored (Addison Brothers) | 400|
|Add: Bank Profit (Rs.) | 210|
|Less: Zakat Deduction (Rs.) | 135|
|Adjusted Balance (Rs.) | 6,230|

Both the adjusted balances on the cash book and bank statement agree with each
other, indicating no errors made in accounting for reconciling items. Therefore,
the discrepancy in cash in the bank statement is due to uncleared cheques and a
dishonored cheque.