On 1^st May 2020, the balance in the bank column of Rahma’s cashbook was OMR 350 debit. Rahma received a bank statement dated 1^st May 2020 which showed a balance of OMR 400 credit. Rahma compared her cashbook with the bank statement and found the following differences

1. Entries recorded in the cashbook but not in the bank statement
2. April 20 – Cheque number 350 paid to Hamed , OMR 570

April 23 – Cheque number 275 received and banked from Rushan , OMR 245

April 28 – Cheque number 373 , drawings taken by Rahma, OMR 150

April 29 – Cash Sales Banked, OMR 300

2. Entries recorded in the bank statement and not in the cash book

Date	Details	Debit	Credit
		OMR	OMR
April 22	Basel – Cheque	120
April 25	Dividend Received		150
April 26	West Gas – Direct Debit	80
April 30	Bank Charges	75

1. 
   
2. Update the bank Column in Rahma’s cash book for the month of April and bring down the balance on 1^st May 2020.                                                                                              
3. Prepare the bank reconciliation statement at 30^th April 2020                  
4. 
   
5. Define Direct Debit? Explain an advantage of Direct Debit with an example?