On 31 July 2020, Demi's Cash Book showed an overdrawn balance of $3 400 which did not agree with the balance on his bank statement. In checking his Cash Book with his bank statement Demi's observed the following: A cheque paid to Johnny Wong for $1 238 was correctly entered in the bank statement but entered in the Cash Book as $I 328. Bank charges for the month of $100 were entered on the bank statement but not in the Cash Book The bank paid Demi's premium of $900 as instructed by standing order. .Deposits of $8 000 made to the bank account on 27 July did not appear on the bank statement. Dividends of $2 100 from Reels Ltd was paid directly to Demi's bank account. Four cheques totaling 55 200 have not been presented to the bank for payment. A cheque for $300 received on July 30 had been returned by the bank stamped insufficient funds. Required (a) Prepare Demi's updated Cash Book for the month of July. (b) Prepare Demi's Bank Reconciliation Statement for the month of July