Using the following information, prepare a bank reconciliation for Miller Co. for August 31: The bank statement balance is $4.690 The cash account balance is $5.080 Outstanding checks amounted to S715. Deposits in transit are $1.020. The bank service charge is $40. mA check for $72 for supplies was recorded as $27 in the ledger Mr Azizi is unable to reconcile the bank balance of Pearl Trading Sdn Bhd as at 31 October 2018 Mr Aziz's reconciliation is as follows: RM RM Cash balance per bank 5,340 Add: Non-sufficient fund check from UXY Trading 1,040 Bank dividend 120 1.160 6,500 Less: Bank service charge Adjusted balance per bank 6.465 Cash balance per books 2.695 Less: Deposits in transit 850 1,845 Add: Outstanding checks: No. 167652 1.450 No. 167659 3.000 4.450 Adjusted balance per books 6.295 REQUIRED: (a) Prepare a correct bank reconciliation of Pearl Trading Sdn Bhd for October 2018 without adjusting the cash book (4 Marks) (b) Journalise the entries required by the reconciliation (3 Marks) (C) Discuss any THREE (3) principles of internal control activities that Pearl Trading Sdn Bhd should exercise. (6 Marks)