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, a cheque 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$400.$

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BBM$205/03$

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$)$