G. The bookkeeper made the following errors in the Cash Journals: A payment made for the short-term insurance to Budget Insurance had been understated by R900. A deposit received from the owner for additional capital was recorded incorrectly as R5 000 instead of R50 000. . H. . The following items appeared on the bank statement for February 2021 but not in the Cash Journals for February 2021: Service fees, R210; ATM charges, R80; Internet charges, R50; Interest on overdraft, R800. Rent was directly deposited in the bank account by the tenant, E. Elgar, R18 600. . I. The error that appeared on the bank reconciliation statement of January 2021 is still not resolved. J. The unfavourable balance as per the bank statement from ABSA Bank on 28 February 2021 is R22 441. Required: 4.1 Prepare the Cash Receipts Journal and Cash Payments Journal for February 2021 for FunFair Traders. (16) 4.2 Prepare the bank reconciliation on 28 February 2021. (9)