The following are extracted from the Cash Book of Jungle Trading and its Bank Statement (received from ABC Bank) for the month of April 2020: Cash Book April 2020 RM April 2020 1 Bal b/d 1,500 9 Young RM 600 5 Xavier 200 12 Stewart (cheque no. 100106) (cheque no. 100107) 250 10 Magneto 300 28 Patrick 700 28 Bal c/d 1.850 2,700 2.700 Bank Statement April 2020 Transaction Debit Credit Balance, RM 1 Opening balance 1,500 Cr 10 Cheque no. 100106 600 900 Cr 11 Deposit 300 1,200 Cr 28 Bank charges 10 1,190 Cr 28 Telephone charges 100 1,090 Cr 28 Deposit 400 1,490 Cr The following additional information is also provided by Jungle Trading: (i) (ii) (iii) The deposit of RM400 shown in the Bank Statement has been directly deposited by a debtor, Magneto. April's telephone charges RM100 has been paid by ABC bank following a standing order by Jungle Trading. The cheque of RM200 issued by Xavier to Jungle Trading on 5 April 2020 has been dishonoured by the Bank. Required: a. Prepare a bank reconciliation statement as at 30 April 2020 with an updated cash book as at 30 April 2020. marks) (12 b. Explain briefly on the reasons for the differences between the Depositors CashBook preparation with the Bank Statement received. (8 marks)