The cash book at $31$ December $2023$ of Tatoo Trading, showed debit balance of RM$600$ but the bank statement of the same date showed RM$261($credit$).$ The following reasons were noted: i$.$Bank interest RM$50$ of an earlier overdraft had been charged by the bank on $3$ December. ii$.$On $8$ December, acheque of RM$428$ which had been paid into the bank, but was returned unpaid because of lack of fund. iii.An amount of RM$71$ paid into the bank on $30$ November had not yet appeared on the bank statement. iv$.$On $5$ December, a sum of RM$450$ paid into the bank had been entered in the cash book as RM$400.$ v$.$On $16$ December, the bank has made a banker$$s order payment for insurance of RM$260$ which has not been recorded by Mohan.vi$.$On $24$ December, the bank account received a direct transfer of RM$10$ owed to Mohan from Hasan. vii.On $28$ December, a cheque issued for RM$410$ had not been presented for payment. Required: a$.$Prepare the necessary additional entries in the Cash Book, and show a corrected balance.$(10$ marks$)$b$.$Prepare a Bank Reconciliation Statement as at $31$ December $2023$ beginning with Cash Book balance at the end of the month. $(5$ marks$)$