2. The following is the information on the cash book and bank statement of Besta Trading for the month of January 2021: Cash Book Amount Amount Date Details Date Details (RM) (RM) 1 Jan Balance b/d 3,419 8 Jan Benjamin 462 7 Krishnan 101 15 Zurina 21 22 Gillian 44 28 Tommy 209 31 William 319 31 Balance c/d 3,437 31 Mei Mei 246 4,129 4,129 Bank Statement Credit Balance Date Details Debit (RM) (RM) (RM) 1 Jan Balance b/d 3,419 3,419 7 Cheque 101 3,520 11 Benjamin 462 3,058 20 Zurina 21 3,307 22 Cheque 44 3,081 31 Credit Transfer: Tommy 93 3,174 31 Bank Charges 47 3,127 You are required to: (a)Update cash book account as at 31 January 2021. (b)Prepare a Bank Reconciliation Statement on 31 January 2021. (c) Explain the reasons for the differences between the Cash Book (Bank Column) balance and Bank Statement balance. (4) (8) (8) (Total / Jumlah: 20)