The following are the Cashbook (Bank Column) and the Bank Statement of Colour Blast Printing Enterprise for the month of March 2020: Cashbook (Bank Column) Date Particulars RM Date Particulars Ref. RM Mar Mar 1 Balance b/d 23,800 2 Salaries 311401 1,500 4 Sales 7,000 13 MM Trading 311402 4,754 16 Cash Deposit 6,500 17 Richard Wong 311403 8.440 19 New Printing 1,800 21 Ong Sdn. Bhd. 311406 3,246 21 SetiaSuri Sdn. Bhd. 2,600 30 Rental 311409 1,800 23 Sinar Enterprise 6,240 31 Balance c/d 33,200 29 Sales 5,000 52,940 52,940 Maybank Berhad Bank Statement for the month ended 31 March 2020 Date Particulars Reference Debit Credit Balance Mar Balance b/d 23,800 Cr 5 Deposit 7,000 30,800 Cr 6 Cheque Cleared 311401 1,500 29,300 Cr 9 Credit Transfer 1,000 30,300 Cr 15 Cheque Cleared 311402 4,754 25,546 Cr 17 Cash Deposit 5,500 32,046 Cr 22 Deposit 1,800 33,846 Cr 23 Credit Transfer 1.950 35,796 Cr 24 Standing Order: DIGI a/c: 4511 440 35,356 Cr 25 Cheque Cleared 311406 3,246 32,110 Cr Deposit 117223 900 33,010 Cr 30 Bank Charges 120 32,890 Cr 31 Interest on Deposit 80 32,970 CrNote: i. The bank has credited a cheque on 27 March 2020 in error to the company's bank account. This cheque is actually belonged to Colourful Enterprise. ii. The cheque amounting to RM2,600 received from Setia Suri Sdn. Bhd. which has been deposited by the business was marked dishonoured by the payee bank. Required: a. Prepare an Adjusted Cashbook (bank column) for Colour Blast Printing Enterprise. (8 marks) b. Prepare a Bank Reconciliation Statement as at 31 March 2020. (8 marks) c. Briefly explain the following items. Provide ONE (1) example for each item. i. Dishonoured cheque ii. Direct debit (4 marks)