The Balance in the business accounts representing the bank balance of the business of Sail Away Tours does not agree with the balance per the bank statement as at October 30. You have been assured that the amounts in the bank statement are correct. You have been provided with the below particulars Description # a Balance as per records $ 770.00 Balance as per bank statement c Deposits in transit totaling Standing order to transfer d funds to payroll account e Difference in posting check (3,300.00) 2,225.00 750.00 220 30.00 Dividend income deposited f directly to bank account 775.00 Direct Deposit - Electricity g Expense 350.00 Direct Deposit - Telephone h Expenses 500.00 Bank interest on overdraft i account 55.00 j Bank service charge 70.00 k Outstanding checks 215 400.00 233 325.00 234 480.00 235 635.00 Required: a) Update the cash book as at October 30. b) Prepare a bank reconciliation statement as at October 30