please answer for b & c.

The information below relates to Gem Co: Cash book 2021 May 2 Ma 10 Ma 15 Ma 18 column Balance b/d Jason Co M Manufacturin Tate Tradin 55,802 24,414 8,701 21,643 2,251 112811 2021 May 6 Ma 10 Ma 15 May 23 May 28 Ma 31 2021 KK Mart Anya Ltd NET Ko Associates Salaries Smith Steel Joe & Partners Balance c/d 501 502 503 504 505 506 507 Bank Statement for the month ended 31 Ma Date May I 7 9 9 10 II 13 19 20 20 21 29 31 Required: Particular Balance b/d Credit Che ueNo. 10501 Interest Credit Credit transfer Hoe & Coe Che ueNo. 10502 Standin order subscri tion Che ueNo. 10503 Che ueNo. 10504 Che ueNo. 10505 Dividend on investments Bank cha es Debit 1,432 33,501 2,500 15,477 9,996 37,800 56 Credit 24,414 55 8,701 3,600 2,200 1,432 33,501 15,477 9,996 37,800 1,235 500 12,870 112811 Balance 55,802 Cr 80,216 Cr 78.784 Cr 78,839 Cr 87,540 Cr 91,140Cr 57,639 Cr 55, 139 Cr 39,662 Cr 29,666 Cr 8,134 Dr 5,934 Dr 5,990 Dr a) b) c) Explain two (2) reasons for the differences between the cash book and the bank statement of Gem Co. Prepare the revised cash book as at 31 May 2021. (4 marks) (5 marks) 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 3 1 May 2021. (6 marks)