Sintok Enterprise is a company located in Sintok, Kedah. The cash account for Sintok Enterprise on 1 September 2020, indicated a balance of RM4,820. The bank statement indicated a balance of RM4,770 on 30 September. Follows are related activities that occurred in the month of September 2020.

1. Checks issued by the company for the month of September 2020 totaled RM1,320 have not been cleared yet.
2. A cash deposit of RM1,580 deposited on 30 September 2020 has not been listed in the statement issued by the bank.
3. A check for RM530 had been incorrectly charged by the bank as RM350.
4. Bank service charges for September are RM30.
5. A collection by the bank from Company A is RM910.
6. A check labeled NSF for RM850 issued by Company B was returned with the statement by the bank.

REQUIRED:

a. Prepare a bank reconciliation statement as of 30 November 2020.

b. Journalize the necessary entries. The accounts have not been closed. Omit the journal explanations.

c. Explain how a bank account can be considered as a control tool for cash.