Liyanas cash book and the bank statement which she received from the bank for the month of June 2019 are shown below:

2019		RM	2019		Chq No.	RM
Jun 1	Balance b/d	7,000	Jun 4	Rent	24778	400
12	Sales	2,000	10	Stationery	24779	350
20	Johari Trading	600	11	Mr Os	24780	4,000
26	Fazil Enterprise	500	23	Mikael	24781	2,000
28	Mas Trading	400	27	Tamil Chelvan	24782	650
			29	Aswad	24783	250
				Balance c/d		2,850
		10,500				10,500
Jul 1	Balance b/d	2,850

Bank Statement for the month ended 30 June 2019

Date	Particulars	Debit	Credit	Balance
2012		RM	RM	RM
Jun 1	Balance b/d			7,000(cr)
4	Cheque No. 24778	400		6,600
11	Cheque No. 24779	350		6,250
12	Cheque No. 24780	4,000		2,250
13	Cash		1,800	4050
20	Johari Trading(chq no 67894)		600	4,650
23	Cheque No. 24781	2,000		2,650
26	Fazil Enterprise (chq no 74365)		500	3,150
27	Cheque book	20		3,130
28	Insurance (A & A)	300		2,830
30	Dividend (AWL)		150	2,980

REQUIRED:

1. Update the cash book (bank column) .
2. Prepare a bank reconciliation statement as at 30 June 2019
3. Explain THREE (3) reasons why balance in the cash book and bank statement is unequal.