Question 3: (Total 7 marks) On September 30, 2020, Almaha Company had a cash balance per books of $3,664. The statement from Abu Dhabi Islamic Bank on that date showed a balance of $10,900. A comparison of the bank statement with the Cash account revealed the following facts. (1) Checks written in September but still outstanding $7,000. (2) Checks written in October but still outstanding $3,100. (3) Deposits of September 29 and 30 not yet recorded by bank $5,200. (4) NSF check of customer returned by bank $1,200. (5) Check No. 210 was correctly written and paid by the bank for $593. The cash payment journal reflects an entry for Check No. 210 as a debit to Accounts Payable and a credit to Cash in Bank for $539. (6) Bank service charge for September was $50. (7) A payment on account was incorrectly entered in the cash payments joumal and posted to the accounts payable subsidiary ledger for $824 when Check No. 318 was correctly prepared for $284. The check cleared the bank in September (8) The bank collected a note receivable for the company for $3,000 plus $100 interest revenue. Required a. Prepare a bank reconciliation at September 30. (6 marks) b. Briefly clarify one cause for the difference between to the cash balance per books and the balance per bank. (1 marks)