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What is a defibrillator? Where have you noticed a defibrillator in a public place — perhaps where you work or go to school? Do you think defibrillators should be available in every public building/venue? Support your decision with a clear statement of your rationale.

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The following is a summary of cash book as presented by George Ltd for the month of October: £ £ Receipts 1.469 Balance b/f 761 Balance c/d 554 1,262 2,023 ===== 2,023 ======= All receipts are banked and payments are made by cheque. On investigation you discover: Bank charges of £136 entered on the bank statement have not been entered in the cash book. Cheques drawn amounting to £267 had not been presented to the bank for payment. Cheques received totaling to £762 had been entered in the cash book and paid into the bank, but had not been credited by the bank until 3 November. A cheque for £22 for sundries had been entered in the cash book as a receipt instead of as payment. A cheque received for £80 had been returned by the bank and marked ‘No funds available’. No adjustment has been made in the cash book. A standing order for a business rates instalment of £150 on 30 October had not been entered in the cash book. All dividends received are credited directly to the bank account. During October amounts totaling £62 were credited by the bank but no entries were made in the cash book. A cheque drawn for £66 for stationery had been incorrectly entered in the cash book as £60. The balance brought forward in the cash book should have been £711, not £761. Required: Show the adjustments required in the cash book. [5 marks] Prepare a bank reconciliation statement as at 31 October. [5 marks]

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