A company is preparing its bank reconciliation at 31 December 2015. The following receipts and payments have been entered into the cash account: Date of cash book entry Date entered on bank statement Amount USD Receipts 31 December 2015 2 January 2016 17,432 30 December 2015 31 December 2015 18,243 2 January 2016 31 December 2016 24,241 2 January 2016 4 January 2015 25,489 Payments 28 December 2015 30 December 2015 10,947 31 December 2015 2 January 2016 8,976 6 January 2016 9 January 2016 24,742 5 January 2016 29 December 2015 7,489 What amount will appear on the bank reconciliation as unpresented cheques?
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