Bank Reconciliation Statement

On 31 January 2023 Hassan balanced his cash book and brought down a debit balance of RM114 on 1 February 2023. The bank statement showed a credit balance of RM154 on 31 January 2023.

A comparison of the cash book and the bank statement revealed the following:	RM
Items appearing only in the cash book:
Cash from sales paid into the bank on 28 January	235
Cheque paid to M Sharp, a credit supplier	490
Items appearing only on the bank statement:
Bank charges	62
Cheque received from K Taylor, a credit customer, dishonoured	143
Insurance premium paid by standing order	40
Interest on deposit account paid directly into the bank	130
The total of the debit side of the cash book had been overcast	100

question

1. Update the cash book of Hassan.
2. Prepare a bank reconciliation statement for Hassan at 31 January 2023.
3. State whether the cash book balance or the bank statement balance should be shown in Hassans statement of financial position at 31 January 2015 and state the reason.

please give answer by excel document