In the month of January 2012, Selera Caf's cash book (bank column) showed the following information: Cash Book Date Particulars Amount Date Particulars Check No. Amount 1-Jan Balance b/d 25,800 2-Jan Salaries 5-Jan Sales 4,000 16-Jan Purchases 10-Jan Sales 6,000 25-Jan Purchases 15-Jan Sales 10,000 27-Jan Rental 18-Jan 300005 29-Jan Sales 1,800 29-Jan Salaries 5.000 31-Jan Balance c/f 52.600 Company Trading Address Date of Statement: : On 7 February 2012, Selera Cafe received its monthly bank statement from Bank Islam Malaysia Berhad for the month of January 2012. The Bank statement showed the following details: Date Description 1-Jan Balance bid 5-Jan Cheque cleared 8-Jan Cheque cleared 9-Jan Credit transfer 10-Jan Cash deposit 11-Jan Cash deposit 12-Jan Cheque cleared 18-Jan Cash deposit 22-Jan Cheque cleared 27-Jan Standing Instruction 29-Jan Cheque cleared 28-Jan Credit advice 31-Jan Bank Charges Cheque No. Bank Islam Malaysia Berhad Selera Cafe No.2, Blok B, Jalan Lenggang 3, Sepanggar, Kota Kinabalu 31 January 2012 300003 300004 300003 300004 300006 300007 300008 300005 300006 Debit (RM) 998 6,600 988 6,600 3,000 1,800 988 1,800 80 3,000 39.224 52.600 40 Credit Balance (RM) (RM) 1,000 800 6,000 4,000 10,000 600 25,800 24,802 18,202 19,202 20,002 26,002 30,002 40,002 38,202 38,122 35,122 35.722 35,682 Additional information: 1. After a thorough checking done, it was found that the accounts clerk had wrongly debited the cheque paid no. 300005 in the cash book. 2. The bank had wrongly entered the cheque no. 300003 as RM998. The correct amount should be RM988. Required: a. Prepare (i) The updated Cash Book (bank column only) (8 marks) (ii) The Bank Reconciliation Statement as at 31 January 2012 (7 marks) b. Briefly explain the following items together with one (1) example: (i) Dishonoured cheque (ii) Direct debit (4 marks)