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.

$..\mathrm{.}3/-$

$3$ BBM$205/03$

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...