Prepare the bank reconciliation for Totoro Enterprise on 30 June 2021 from the particular given below:

i. The bank statement had a debit balance of RM25,000 on 30 June 2021.

ii. A cheque with amount RM400 directly deposited into bank by customer but no entry was made in cash book.

iii. Out of cheques issued worth RM34,000, cheque amounting RM20,000 only were presented for payment till 30 June 2021.

iv. A cheque for RM4,000 received and entered in the cash book but it was not sent to bank.

v. Cheque worth RM20,000 had been sent to bank for collection but the collection was reported by the bank as below:

- Cheques collected before 30 June 2021 amounted RM14,000.

- Cheques collected on 10 July 2021 amounted RM4,000.

- Cheques collected on 12 July 2021 amounted RM2,000.

vi. The bank made a direct payment of RM600 which was not recorded in the cash

book.

vii. Interest on overdraft charged by the bank amounted to RM1,600 was not recorded in the cash book.

viii. Bank charges worth RM80 have been entered twice in the cash book whereas insurance charges for RM70 directly paid by Bank was not entered in the cash book.

ix. The credit side of bank column in the cash book was under cast by RM2,000.