Exercises 1. According to Lenny Marlina's cash book, there was a balance of RM600 overdrawn on 30 April 2019 on her Bank Islam No. 1 account. The bank statement showed on overdraft of RM82. She asked you to help her with the problems and you found the following discrepancies: a. b. C. Cheques issued amounting to RM1,000 had not been presented. Cheques totalling RM500 debited in the cash book (bank column) as paid into bank had not yet been cleared by the bank. A cheque for RM240 drawn on her Bank Islam No. 1 account had been charged by the bank to her Bank Islam No. 2 account. A payment of RM140 was not recorded in the cash book (bank column). d. c. A dividend of RM80 paid to her Bank Islam No. I account. f. Bank charges and interest of RM60 recorded in the bank statement had not been put through the cash book (bank column). g. A cheque for RM100 paid into the bank had been dishonoured. h. A cheque book costing RM2 had been charged in the bank statement. 108 Required: Do adjustments to cash book (bank column) and prepare a bank reconciliation statement for the Bank Islam No. 1 account. Lenny Marlina Cash Book Adjustments (Bank Column) 2019 RM 2019 April 30 Dividend received (i) April 30 Bal b/d Bal c/d 822 (ii) (iii) (iv) (A) (vi) (vii) Cheque book 902 May 1 Bal b/d Lenny Marlina Bank Reconcilication Statement RM RM Balance as per Bank Statement (Dr) 82 Add: (i) 1,000 (ii) (iii) Deduct: (iv) Balance per Cash Book (Cr) 1,322 500 822 RM 500 600 902 822