The following is a summary from the cash book (Bank column) of Sunny Day Enterprise for May 2019:

On investigation the following were discovered:

1. Bank charges of RM70 shown on the bank statement have not been entered in the cash book.
2. A cheque drawn for RM94 has been entered in error as a receipt in the cash book.
3. A cheque for RM36 has been returned by the bank marked refer to drawer, but it has not been written back in the cash book.
4. An error has occurred in the opening balance in the cash book where the opening balance should have been carried down as RM2,940.
5. Three cheque paid to suppliers for RM428 ,RM740 and RM60 have not been presented to the bank.
6. Credit transfer of RM600 from Starmon Enterprise was entered in the bank statement but not in the cash book.
7. A cheque received from MoonMoon Groceries for RM570 and credited in the bank statement on 15 May 2019 has now been dishonoured and debited in the bank statement on 19 May 2019.The only entry in the cash book for this cheque was its receipt on 12 May 2019.
8. The last page of the cash book shows a deposit of RM3,084 which has not yet been credited to the account by the bank.
9. The bank has debited a cheque for RM144 in error to the Sunny Days account.
10. A standing order of RM210 of Sunny Days loan repayment has been recorded in the bank statement but is not updated in the cash book.
11. The bank statement shows an overdrawn balance of RM428.

Required:

1. Show the adjustments that need to be made in the cash book for the month of May 2019.(bank column).
2. Prepare a bank reconciliation statement as at 31 May 2019

Balance b/d Cash book (bank column) 2,814 Payments 30,146 Balance cld 32,960 Receipts 31,040 1,920 32,960