Bank reconciliation

The following information has been extracted from the records of N. Patel:
Bank account
$ Chq. no. $
1 Dec Balance b/d 16,491 1 Dec Alexander 782 857
2 Dec Able 962 6 Dec Burgess 783 221
Baker 1,103 14 Dec Barry 784 511
10 Dec Charlie 2,312 17 Dec Cook 785 97
14 Dec Delta 419 24 Dec Hay 786 343
21 Dec Echo 327 29 Dec Rent 787 260
23 Dec Cash sales 529
30 Dec Fred 119
31 Dec Balance c/d 19,973
22,262 22,262
High Street Bank
Bank Statement – N. Patel
Date Details Withdrawals Deposits Balance
$ $ $
1 December Balance b/f 17,478
2 December 780 426
2 December 781 737 16,315
2 December Deposit 176 16,491
5 December 782 857
5 December Bank charges 47 15,587
6 December Deposit 2,065 17,652
10 December Standing order (rates) 137 17,515
11 December 783 212 17,303
13 December Deposit 2,312 19,615
17 December 784 511 19,104
17 December Deposit 419 19,523
23 December Deposit 327 19,850
24 December Deposit 528 20,378
28 December 786 343 20,035
30 December 310923 297 19,738
31 December Balance c/f 19,738

Required:
(a) Prepare a bank reconciliation statement at 1 December.
(b) Update the cash book for December.
(c) Prepare a bank reconciliation statement at 31 December.
(d) Why do we prepare a monthly reconciliation statement?
(e) Comment briefly upon any aspects of your reconciliation which will require further investigation