Please answer b & c.

The information below relates to Gem Co: Cash book (bank column) 2021 May 1 Balance b/d May 2 Jason Co May 10 M Manufacturing May 15 Tate Trading May 18 J&J RM 2021 55,802 May 3 24,414 May 6 8,701 May 9 21,643 May 10 2,251 May 15 May 23 May 28 May 31 112.811 KK Mart Anya Ltd NET Ko Associates Salaries Smith Steel Joe & Partners Balance c/d Cha 501 502 503 504 505 506 507 RM 1,432 33,501 15,477 9,996 37,800 1,235 500 12,870 112,811 Bank Statement for the month ended 31 May 2021 Date Particular Debit RM Credit RM 24,414 1,432 55 8,701 3,600 May 1 Balance b/d 7 Credit 9 Cheque No. 10501 9 Interest 10 Credit 11 Credit transfer - Hoe & Coe 13 Cheque No. 10502 19 Standing order subscription 20 Cheque No. 10503 20 Cheque No. 10504 21 Cheque No. 10505 29 Dividend on investments 31 Bank charges Balance RM 55,802 Cr 80,216 Cr 78.784 Cr 78,839 Cr 87,540 Cr 91,140 Cr 57,639 Cr 55,139 Cr 39,662 Cr 29,666 Cr 8,134 Dr 5,934 Dr 5,990 Dr 33,501 2,500 15,477 9,996 37,800 2,200 56 Required: a) Explain two (2) reasons for the differences between the cash book and the bank statement of Gem Co. (4 marks) b) Prepare the revised cash book as at 31 May 2021. (5 marks) c) Prepare a statement reconciling the correct balance in the cash book as shown in part a) with the balance shown on the bank statement at 31 May 2021. (6 marks)