3 Megah Berani Enterprise received monthly bank statement for the month of December 2021. The bank statement showed the following: Date BANK STATEMENT AS AT 31 DECEMBER 2021 MAYBANK BERHAD Cheque No. Debit RM Particulars Credit RM Balance RM 1 Dec Opening balance 75,000 4 Dec Credit transfer 8,800 83,800 6 Dec Cheque 6 Dec Deposit 7 Dec Deposit 123475 12,000 71,800 BMB213492 34,000 105,800 CIMB247022 43,000 148,800 16 Dec Deposit BIB121331 29,500 178,300 17 Dec Cheque return BIB121331 29,500 148,800 18 Dec Cheque BSN249081 10,000 158,800 23 Dec Cheque 123477 45,000 113,800 29 Dec Standing order 16,000 97,800 30 Dec Cheque 123478 21,000 76,800 30 Dec Deposit BIB346483 6,000 82,800 31 Dec Bank Charges 250 82,550 31 Dec Dividend/interest 275 82,825 5,300 88,125 31 Dec Credit transfer The cash book of Megah Berani Enterprise is as below; Cash Book (Bank Column) Date Details RM Date Details RM Dec. Dec. 1 Balance b/d 75,000 6 TNB- Electricity 12,000 Chq. No. 123475 6 Gegar Sdn. Bhd. Sales (BMB213492) 34,000 15 Kaktus Trading 32,000 Chq. No. 123476 7 Vegenzza Trading 43,000 23 Salary & Wages 45,000 (CIMB247022) Chq. No. 123477 16 Tarata Enterprise 29,500 27 Perdana Jaya 19,500 (BIB21331) Chq No. 123476 18 Popuzz Enterprise 14,000 30 Royaltee Tradings 21,000 (BSN254081) Chq. No. 123478 18 Good Hard Trading 14,000 31 Balance c/d 80,000 (BSN249081) 209,500 209,500 5 Additional information: 1. 2. A cheque received (BSN249081) from Good Hard Trading amounted to RM 10,000 was mistakenly recorded by Megah Berani's account clerk as RM 14,000. After checking with the bank, it has been confirmed that the bank had wrongly credited Megah Berani Enterprise a deposit on 30 December 2021 worth RM 6,000 which actually belongs to Mega Beriyani Enterprise. Required: a. Prepare adjusted Cash Book for the month of December 2021. (8 marks) b. Prepare bank reconciliation statement as at 31 December 2021. (7 marks) (Total: 15 marks)