The bank statement and bank columns in the cash book of King Food Enterprise for the month of April 2021 are as follows: Credit RM 790 465 Date April 1 8 9 16 16 18 23 27 28 30 30 30 Bank Statement for the month of April 2021 Debit RM Balance b/d Cheque no. 1001 Cheque no. 8001 750 Cheque no. 2150 Cheque no. 8002 2,165 Cheque no. 8003 440 Cheque no. 4010 Standing order 220 Credit transfer Cheque no. 0300 Cheque no. 2050 Bank Charges 470 Balance RM 11,895 Cr 12,685 Cr 11,935 Cr 12,400 Cr 10,235 Cr 9,795 Cr 11,330 Cr 11,110 Cr 11,210 Cr 11,450 Cr 11,680 Cr 11,210 Cr 1,535 100 240 230 Question 3 (Continued) Chq. No 8001 April 1 Balance b/d RM 750 Cash Book (Bank column) Chq. No RM 11,895 April 8 Wong Trading 1001 790 15 Enterprise 2150 465 18 Ammara 7 Mr Indra Jaya 8002 2,165 15 8003 440 22 4010 1,535 30 Dewi 8004 Cuaca Trading Wings Enterprise Marry House Club 285 29 30 8005 0300 30 Balance c/d 2,000 3,120 19,805 16,165 16,165 19,805 May1 Balance b/d Additional information: i. King Food Enterprise has recorded cheque number 0300 as RM3,120, while the bank showed the correct amount of RM240. ii. Cheque number 2050 belonging to Kingi Enterprise has been wrongly credited to King Food Enterprise by the bank. Mii. Cheque number 8005 issued to Marry was wrongly debited by King Food Enterprise in the cash book. Required: (a) (9 marks) Prepare the updated cash book for the month of April 2021. Prepare the bank reconciliation statement as at 30 April 2021. (b) (6 marks) (c) Classify FOUR (4) items which are not included in updating the bank reconciliation statement. (2 marks)