BANK REC: Sarafina Sdn Bhd The Cash account of Sarafina Sdn. Bhd. at September 30, 2019, is as follows: Sarafina Sdn. Bhd. receives this bank statement on 30 September 2019. Date Particulars Debit Credit Balance HSBC 2016 Balance 7620 7620 Bank statement 30 September 2019 1-Sep 180 7440 Issued to Supplier -Ariana Bhd. (Cheque No. 12345) Date Particulars withdrawals Deposits Balance 12-Sep 150 7590 (Debit) (Credit) Cheque Deposited from Customer -Raihana 1-Sep Balance 7620 16-Sep 1180 8770 Cheque Deposited from Customer-Bakhtiar 8 180 7440 Issued to Supplier -Ariani Bhd. (Cheque No. 12345) 12-Sep 1500 7270 Issued to Supplier -Sweet Bhd. (Cheque No. 12346) 12 150 7590 Cheque Deposited from Customer -Raihana 19-Sep 860 6410 Issued to Supplier -Ariana Bhd. (Cheque No. 12347) 16 1180 Cheque Deposited from Customer -Bakhtiar 26-Sep 220 6190 Issued to Syafikha Enterprise (Cheque No. 12349) 16 1500 7270 Issued to Sweet Bhd. (Cheque No. 12346) 26-Sep Salary expense 950 5240 22 860 6410 Issued to Supplier -Ariana Bhd. (Cheque No. 12347) 28-Sep 1090 4150 Issued to Supplier - Fatin Enterprise (Cheque No. 12350) 26 Salary (Cheque No. 12348) 950 5460 28-Sep 2160 6310 Cheque deposited from Customer - Suraya 28 150 5310 Standing order-Loan Payment Additional information: 28 Bank charges 40 5270 28 320 4950 Payment to Ziflix (Cheque No. 12351) 1. On 30 September 2019, the Cash A/C of Sarafina Sdn. Bhd. showed a debit balance of RM 6,310. 2. The month bank statement written up to 30 September 2019 showed a credit balance of RM 4,950. 3. Payment to Ziflix (Cheque No. 12351) debited by the bank amounted to RM 320 belongs to another business, and upon confirmation with the bank, the bank acknowledged the error was made by them. Required: Make necessary adjustments in the Cash Account of Sarafina Sdn. Bhd. and prepare the bank reconciliation for the company as at 30 September 2019