The cash book at December of Tatoo Trading, showed debit balance of

RM but the bank statement of the same date showed RMcredit The

following reasons were noted:

i Bank interest RM of an earlier overdraft had been charged by the bank on

December.

ii On December, a cheque of RM which had been paid into the bank, but

was returned unpaid because of lack of fund.

iii. An amount of RM paid into the bank on November had not yet appeared

on the bank statement.

BBM

iv On December, a sum of RM paid into the bank had been entered in the

cash book as RM

v On December, the bank has made a bankers order payment for insurance

of RM which has not been recorded by Mohan.

vi On December, the bank account received a direct transfer of RM owed

to Mohan from Hasan.

vii. On December, a cheque issued for RM had not been presented for

payment.

Required:

a Prepare the necessary additional entries in the Cash Book, and show a