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Balance b/d D. Boss B. Goode Balance at start D. Boss Direct transfers Standing order Chq #46 Bank charges $ 8,000 4,000 3,000 15,000 Book Rent (#45) Rates (#46) Wages (#47) Balance c/d Bank Statement DRS 5,000 1,500 500 CRS 4,000 9,000 $ 2,500 1,500 7,500 3,500 15,000 BalanceS 8,000 12,000 21,000 16,000 14,500 14,000​