(a) Stone Enterprise maintains a current account with MMAM Bank Bhd. The transactions for the month of January 2022 as recorded in its cash book and bank statement are as follows: Bank Statement Stone Enterprise Cash Book Required Prepare the bank reconciliation as at 31 January 2022. (10 marks) (b) Transactions for Borhan Enterprise for the month of December 2022 as follow; 2022 Dec 1 Started business with cash RM40,000 and furniture RM10,000. 7 Withdrew goods for personal use RM2,000. 17 Purchase goods on credit from Ramesh RM20,000 and from Kamal RM5,000. 24 Cash Sales RM7,800. Required: Journalize the above transactions