The following is the bank statement received by J&T Tech for the month of December 2018: Sity Bank Bank Statement as at 31 December 2020 Date Description Cheque No Payment Receipt Balance $ $ $ Dec 1 Opening Balance 3,032 CR 8 Cheque 344700 450 2,582 CR 9 Deposit 300 2,882 CR 10 Cheque 344701 220 2,662 CR 12 Deposit 1,220 3,882 CR 13 Deposit 225 4,107 CR 15 Cheque 344703 870 3,237 CR 15 Credit Transfer 150 3,387 CR 16 Cheque 344704 450 2,937 CR 22 Deposit 1,610 4,547 CR 23 Dividend 100 4,647 CR 24 Dishonoured Cheque 350 4,297 CR 25 Standing Order 206 4,091 CR 30 Charges 10 4,081 CR 30 Interest 24 4,057 CR 31 Direct Debit 200 3,857 CR The following cash book (bank column) was also extracted from the books of J&T Tech for the month of December 2018 Cash Book (bank column) Date Particulars $ Date Particulars Cheque $ No Dec 1 Balance bld 3,032 Dec 1 ABX Sdn Bhd 344700 450 7 Uzaini 300 3 Telecommunications 344701 220 10 Aman Bhd 1,220 5 Purchases 344702 1,530 12 Zailan Trading 225 14 Utilities 344703 780 13 Zaitun 1,600 15 Rent 344704 450 15 Khairul Anuar 1,300 20 Sales 573200 1.610 17 Sales 350 29 Salary 344705 2,500 31 Balance cld 487 8,027 8,027 Additional information: 1. J&T Tech had wrongly recorded $870 paid for utilities (cheque number 344703) as $780 in the cash book. 2. On 20 December 2018, $1,610 worth of sales was wrongly recorded in the credit side of cash book Required: a) Prepare adjusted cash book (bank column). (10 marks) b) Prepare bank reconciliation statement as at 31 December 2020