The following are the cash book and bank statement of DRS Enterprise for the month of December 2020: [Berikut adalah buku tunai dan penyata bank DRS Enterprise bagi bulan Disember 2020.) 2020 Dec 1 Balance b/d 3 Cash 8 Lim 14 Mat 18 Jay and Kay 24 Bidin 31 Balance c/d Cash Book (Bank Account only) RM 2020 460 Dec 4 Cheque no. 40010 Ruby 2,600 6 Cheque no. 40011 Zain 1,600 8 Cheque no. 40012 Harris 1,816 10 Cheque no. 40013 Wong 900 15 Cheque no. 40014 Daud 1,120 21 Cheque no. 40015 Lim 544 9,040 RM 2,000 1,700 680 760 1,600 2,300 9,040 Jan 1 Balance b/d 544 Bank Statement Transaction Debit Code Credit Balance CH SO 2,600 Date Cheque No. Dec 1 Balance b/f 3 6 8 40010 9 11 40013 12 40011 14 1,060 2,000 CQ 1,600 760 1,700 CQ SO CB 18 460 Credit 3,860 Credit 2,800 Credit 800 Credit 2,400 Credit 1,640 Credit 60 Debit 2,340 Credit 4,240 Credit 6,045 Credit 3,345 Credit 3,337 Credit 2,137 Credit 163 Debit 1,031 Debit 2,400 1,900 1,805 19 20 23 27 29 31 40016 40015 2,700 8 1,200 2,300 68 BC Transaction Codes CH Cash CQ Cheque SO Standing Order Credit Transfer CB Chequebook BC Bank Charge Required: [Dikehendaki:) a) Prepare the updated cashbook. (Sediakan buku tunai dikemaskini.) b) Prepare the bank reconciliation statement as at 31 December 2020. [Sediakan penyata penyesuaian bank pada 31 Disember 2020