QUESTION 4 (20 MARKS) In early January 2020, Melawi Sdn. Bhd. received the bank statement from Affin Bank Berhad. The newly-appointed accounts clerk found that the cash book balance did not tally with the bank statement balance. He sought your advice and provided you the following information Cash Book (Bank Column) Date Particulars (Debit) RM Date Particulars (Credit) Dec 1 Balance b/d 2,062 Dec 2Creditors 5 Halim Enterprise 200 10 Creditors 12 Purchases 400 15 Purchases 12 Gembira Sdn. Bhd 2.442 12 Bills 18 Amin Trading 2,242 15 Mayang Trading 25 Gembira Sdn. Bhd 2.400 30 Sales 890 30 Balance c/d 2.504 13,140 RM 500 1,640 5,000 1.000 5,000 13,140 Date Bank Statement Particulars Debit (RM) Credit (RM) 200 1,460 2,442 500 400 2,000 5,000 Dec 1 Balance b/d 10 Cheque deposit 12 Cheque 00422 12 Cheque deposit 13 Cheque 00423 15 Cheque 00425 15 Cheque deposit 17 Cheque 00426 20 Credit transfer 21 Dividend 21 Cheque deposit 22 Cheque 00427 24 Cheque returned 30 Standing order 30 Bank charges 31 Direct debit Balance (RM) 2,062 Cr 2,262 Cr 802 Cr 3,244 Cr 2,744 Cr 2,344 Cr 4,344 Cr 656 Dr 356 Dr 156 Dr 2,086 Cr 1,086 Cr 686 Cr 266 Cr 196 Cr 4 Dr 300 200 2,242 1.000 400 420 70 200 Additional Information: 1. The bank incorrectly recorded a cheque 00422 of RM1,640 paid to a supplier as RM1,460 on 12 December 2019. 2. A payment of RM400 on 12 December 2019 has been recorded on the debit side of the cash book by mistake