The previous bank reconciliation performed at 31 May 2020 is provided below: Bank Statement Balance 31 May 2020 $71,135CR Plus : Outstanding Deposits 2,000 Less; Unpresented Cheques; 96 $ 550 97 1,800 2.350 Balance per Cash at Bank Account 70,785 Additional Information: *EFT stands for Electronic Funds Transfer. Scallion Ltd does not have any rental properties. For any differences between the records of the bank and the entity, assume the business records are correct. a. Using the information provided, prepare the Cash at Bank account at 30 June 2020 using a "T" account (any required adjustments as a result of the bank reconciliation, should be made through the cash journals). b. Prepare the Bank Reconciliation Statement for Scallion Ltd at 30 June 2020