Question 3 The cash book at 31 December 2023 of Tatoo Trading, showed debit balance of RM600 but the bank statement of the same date showed RM261(credit). The following reasons were noted: i. Bank interest RM50 of an earlier overdraft had been charged by the bank on 3 December. ii. iii. iv. On 8 December, a cheque of RM428 which had been paid into the bank, but was returned unpaid because of lack of fund. An amount of RM71 paid into the bank on 30 November had not yet appeared on the bank statement. On 5 December, a sum of RM450 paid into the bank had been entered in the cash book as RM400. V. On 16 December, the bank has made a banker's order payment for insurance of RM260 which has not been recorded by Mohan. vi. vii. On 24 December, the bank account received a direct transfer of RM10 owed to Mohan from Hasan. On 28 December, a cheque issued for RM410 had not been presented for payment. Required: a. Prepare the necessary additional entries in the Cash Book, and show a corrected balance. (10 marks) b. Prepare a Bank Reconciliation Statement as at 31 December 2023 beginning with Cash Book balance at the end of the month. (5 marks)