The following is the bank statement of Wawa Trading received on 3 October 2010 Bank Statement Date Particulars Debit Credit Balance (RM) (RM) (RM) Date 01/09/2010 02/09/2010 Balance bld 03/09/2010 Cheque No. 1080 350 07/09/2010 Cheque No. 1081 200 09/06/2010 Cheque No. 123 1,000 10/09/2010 Cheque No. 1084 300 11/08/2010 Cheque No. 1083 150 2,000 13/09/2010 Cheque No. 456 600 2,600 14/08/2010 Cheque No. 1082 500 2,100 2,000 CR 1,650 CR 1,450 CR 2,450 CR 2,150 CR CR CR CR 23/09/2010 Cheque No. 789 700 Details Balance b/d 05/08/2010 J Bhd. Cheque No. 123 11/09/2010 K Bhd. Cheque No. 456 21/09/2010 L Bhd. Cheque No. 789 25/09/2010 J Bhd. Cheque No. 3456 The following is the cash book (bank column only) extract from Wawa Trading: Cash book (Bank Column) RM Date Details RM 2,000 02/09/2010 X Bhd. Cheque No. 1080 1,000 03/09/2010 Y Bhd. Cheque No. 350 200 1081 600 04/09/2010 N Bhd. Cheque No. 1082 900 05/09/2010 Z Bhd. Cheque No. 1083 500 150 1,000 09/09/2010 M Bhd. Cheque No 800 2,800 CR 1084 26/09/2010 Standing order 300 2,500 CR 28/08/2010 G Bhd. Cheque No. 500 16/09/2010 28/09/2010 Cheque No. 3456 1,000 3,500 CR 29/09/2010 Credit transfer 450 3,950 CR 30/09/2010 Bank charges 30/09/2010 Direct debit 10 940 29 3.940 CR 678 30/09/2010 H Bhd. Cheque No. 567 A Bhd. Cheque No. 1085 400 26/09/2010 8 Bhd. Cheque No. 1080 800 1,500 3,000 CR 30/09/2010 C Bhd. Cheque No. 1087 900 30/09/2010 Balance c/d 1,200 6,400 6,400 Upon examining the bank statement and cash book, Encik Iskandar, the treasurer of Wawa Trading discovered the following 1. The bank had recorded cheque No. 1084 paid to a supplier as RM300, when it should have been RM800. 2. A cheque received (No. 789) for RM700 had been recorded by Wawa Trading as RM900 Required: a) Prepare an adjusted cash book. b) Prepare a bank reconciliation statement as at 30 November 2010