b) Based on the data given below of ABC Limited for December, 2020, prepare a Bank Reconciliation Statement : Taka (i) Balance as per bank statement on 31-12-2020 86,179 (ii) Deposit in transit 44,700 (ii) Outstanding cheque 1,29,478 (iv) Bank error (Deposit understated) 10,000 (v) NSF cheque from customer debited by the bank 2,300 (vi) Bank service charge for December 75 (vii) Error of deposits book (cheque to creditor Tk. 300 recorded for 270 only Tk. 30) (viii) Bank balance as per cash book on 31-12-2020 13,506