The record of FFSB as 31 December 2020 showed a balance in the bank account of RM15,000 (Debit). As at 31 December 2020, the bank statement for FFSB showed a credit balance of RM14,700. An examination between the two records revealed below-mentioned discrepancies: (1)Interests received of RM1,000 on fixed deposit placed with the bank were not recorded in the bank account. (2)Interest expenses of RM500 were not recorded in the bank account. (3)Bank charges of RM200 were not recorded in the bank account as well. (4)Stamp duties for the company's new cheques requisition from the bank of RM100 were not recorded in the bank account. (5)Cheque received of RM1,000 from Amirah Enterprise Sdn Bhd was not credited by the bank. (6)Amirul Catering Sdn Bhd paid RM2,500 to FFSB in which the bank has not credited the payment into FFSB bank account (7)Payment of RM1,500 received from Eirfan Fitri Sdn Bhd was not presented by the bank. (8)Payment of RM1,500 made to Zafri Engineering Sdn Bhd was not presented by the bank. (9)Cheque paid to Mesra Ayu Sdn Bhd of RM1,000 was not debited by the bank. (10)Payment made to Peter Pan Sdn Bhd of RM2,000 did not appear in the bank statement. You are required to: (a) Prepare an adjusted bank account as at 31 December 2020. (b) Prepare a bank reconciliation statement as at 31 December 2020