Johnny Li received the bank statement from CT Bank for the month of December 2020 and found that closing balance of the statement did not agree with the balance in the cash book. Cash Book (Bank Columns Only) 2020 Dec 1 $2020 Bal b/d 78,400 Dec 4 Stationery (002710) $ 2,000 14 A Chan 6,300 12 Rent (002711) 18,000 16 B Lo 32,600 13 Electricity (002712) 3,450 29 C Liu 11,000 17 Sundry (002713) 880 22 Vgo Co (002714) 7,400 26 Sonny Co (002715) 2,300 30 Salaries (002716) 29,000 31 Bal c/d 65,270 2021 128,300 128,300 Jan 1 Bal b/d 65,270 CT Bank Bank Statement for December 2020 Withdrawal Deposit Balance Date Details (Dr) $ (Cr) S $ Dec 1 Balance b/d 78,400 7 Cheque 002710 2,000 76,400 8 Autopay: Insurance 1,200 75,200 15 Deposit 6,300 81,500 16 Cheque: 002712 3,450 78,050 17 Cheque: 002711 18,000 60,050 18 Deposit 32,600 92,650 21 Credit Transfer: D Lee 4,200 96,850 22 Cheque: 002713 880 95,970 30 Cheque: 002715 2,300 93,670 30 Bank Charges 500 93,170 31 Bank Interest 90 93,260 Prepare the following for Johnny Li: (a) an updated cash book (bank columns only) as at 31 December 2020; and (b) a Bank Reconciliation Statement as at 31 December 2020 starting with the corrected cash book balance.