On 31 May 2021, the following bank statement was received by the accounts department of Rob Roy Enterprises. Scotland Bank plc Bank Statement for Rob Roy Enterprises Date Details Debit Credit Balance May f 1 Balance b/d 4,880 Cr 3 Direct credit 850 5,730 Cr 8 723556 TDP Ltd 475 5,255 Cr 11 Credit transfer C Thomas 390 5,645 Cr 14 Regional Telecoms 220 5,425 Cr 18 723558 Hart Ltd 188 5.237 Cr 20 Bank charges 54 5.183 Cr 25 723560 D Castle 293 4,890 Cr 26 Direct credit 1,370 6,260 Cr May 2 The business's cash book (bank column) for May 2021 was as follows: Cash Book (bank columns only) May 1 Balance b/d 4,8802 TDP Ltd (chq 723556) Cash sales 8504 T Rajiv (chq 723557) 23 L Aspen 820 8 Hart Ltd (chq 723558) 23 M Marco 550 19 Metro Plc (chq 723559) 29 Cash sales 1,230 22 D Castle (chq 723560) 31 Balance cld 8,330 June Balance bld 5,161 475 833 188 1,380 293 5,161 8.330 REQUIRED: (a) Update the cash book. Balance the cash book and bring down the balance. [7] (b) Prepare the bank reconciliation statement at 31 May 2021, starting with the balance as per the adjusted cash book. [7]