A. (The following is the bank reconciliation statement pre- pared by Handal Enterprise for the month of Septem- ber, 2020). Handal Enterprise (Bank reconciliation statement as at 30th September, 2020) RM RM 7,000 5,700 (Cash balance per bank statement) (Add:Deposit in transit) (Less: Unpresented checks) (Adjusted cash balance) 12.700 (6,000) 6.700 (Unadjusted Cash balance per business books) 5,459 (Add: Accounts payable Error) 81 (Add: Collection from a credit sales) 1,560 1,641 7.100 40 (Less:Bank charges) (Less: Returned check - Customer Lee) 360 (400) (Adjusted cash balance) 6.700 (Required): (a) (Based on the bank reconciliation statement, prepare the necessary journal entries for Handal Enterprise at 30th September, 2020). (8 markah/marks) (b) . ("Bank statement balance received from the banker cannot have a different balance with what has been recorded in Handal Enterpise business book. Briefly explain why you agree/ disagree with this statement. (2 markah/ marks)