EXERCISE : BANK RECONCILIATION STATEMENT The following is a summary from the Cash Book (bank column) and the Bank Statement of Langkasuka Enterprise for the month of October 2023. Cash Book (Bank Column Only) Date Particulars RM Date Particulars Cheque No RM Oct Oct 1 Balance b/d 2,062 4 Saudah Bhd 301284 420 3 Cash 200 10 Salmiah Bhd 301285 2,640 6 CSL Bhd 2,400 12 Saudah Bhd 301286 400 13 Cash 2,000 20 Purchases 301287 4,400 18 Sales 320 22 Gina Trading 180 21 CSL Bhd 164 25 Telephone 301288 1,000 27 Sales 500 28 Salaries 301289 5,000 30 Balance c/d 6,894 14,040 14,040 Public Bank Berhad Statement as at 31 October 2023 Date Particular Cheque No. Debit Credit Balance October RM RM RM 1 Balance b/d 2,062 (CR) 4 Deposit 200 2,262 (CR) 6 Deposit 2,400 4,662 (CR) 8 Cheque 301284 420 4,242 (CR) 12 Cheque 301285 2,460 1,782 (CR) 13 Cheque 301286 400 1,382 (CR) 14 Deposit 2,000 3,382 (CR) 23 Cheque 301287 4,400 1,018 (DR) 24 Credit transfer 300 718 (DR) 25 Dividend 180 538 (DR) 26 Deposit 320 218 (DR) 27 Cheque 301288 1,000 1,218 (DR) 28 Dishonoured cheque 400 1,618 (DR) 28 Standing order 460 2,078 (DR) 29 Charges and interest 120 2,198 (DR) 30 Direct debits 220 2,418 (DR) Additional information: 1. A cheque (No: 301285) paid to Salmiah Bhd was wrongly recorded by bank as RM2,460. 2. The amount of RM180 received from Gina Trading was wrongly recorded as payment in the Cash Book. Required: a. Prepared an Adjusted Cash Book and Bank Reconciliation Statement for Langkasuka Enterprise as at October 2023. (15 marks) b. State five (5) items that cause the bank statement balance to differ from cash book balance. (5 marks)