Rossa did not have much knowledge of accounting. She was confused about why the closing balance in her business bank statement and in her business cash book (bank column) are not same. Detalis of the balances were as follow

Bank Statement for March 2016

Date	Particular	Debit	Credits	Balance
1 March	Balance b/d			25000 cr
2	Nora (77213)		8000	33000 cr
4	Hashim (33289)	16000		17000 cr
5	Husin(46789)		1740	18740 cr
8	Johan (33290)	12000		6740 cr
10	Farid (33291)	6000		740
11	Standing order	6000		5260
15	Bank charges	300		5560
24	Interest on deposit		160	5400

Cash Book (Bank Column)

Date	Particulars	$	Date	Particulars	$
1 March	Balance b/d	25,000	4 March	Hashim (33289)	16,000
2	Nura(77213)	8,000	8	Johan (33290)	12,000
	Husin(46789)	1,780	10	Farid (33291)	6,000
	Yusri(53421)	20,000	30	Salary(33292)	4,000
	Aiza(48777)	10,000	30	Electric(33293)	10,000
				Balance c/d	16,780
					64,780

Addditional information:

On confirmation withthe bank it was revealed that the cheque, numbered 46789 received from a customer, Husin, was actually $1740. However , the bookkeeper mistakenly recorded it as $1,780 in the cash book.

Required:

a) Update the cash book

b) Prepare a bank reconciliation statement as 31 March 2016

c) Explain the three reasons differences between business's bank statement balance and business's cash book balance can occur