Anne Harrison, Alesha's twin sister operates as a wholesale. The following banking information was available for the month of December 2021: BANK ACCOUNT DATE DETAILS AMT($) DATE DETAILS AMT ($) Dec-02 Michal Mane 7,050 Dec-01 Balance b/d 900 Dec-19 Cash sales 1,120 Dec-21 Pat Spoon 7,955 Dec-30 Carlton Chang 2,910 Dec-27 Petty cash 789 Dec-31 Balance c/d 1,784 Dec-29 Drawings 2,570 Dec-30 Rent 650 12,864 12,864 Jan -01 Balance b/d 1,784 BAL 7,050 (900) 6,150 (900) (2,400) (3.100) The bank statement for the corresponding period was as follows: DATE DETAILS DR CR Dec-01 Balance b/d Dec-03 Cheque Dec-04 Returned cheque - Michal Mane 7,050 Dec-15 Standing order - Kowloon Ltd 1,500 Dec-18 Direct debit - Electricity 700 Dec-21 Deposit Dec-23 Cheque 7,955 Dec-23 Credit transfer - Dividends Dec-28 ATM withdrawal 789 Dec-31 ABC Properties Ltd 650 Dec-31 Overdraft interest 18 Dec-31 Closing balance 1,120 (1.980) (9,935) 3,220 (6,715) (7,504) (8,154) (8,172) (8,172) Alarmed by the balances at the end of the month, Anne has asked for your assistance. d) Prepare the updated cashbook, showing the necessary adjustments e) Prepare the bank reconciliation statement for the month ended 31 December 2021