Date	Particulars	RM	Date	Particulars	RM
Dec 1	Balance b/d	20,756	Dec 2	Cheque No. 801	580
4	DEF Enterprise	1,000	10	Cheque No. 802	666
9	Ria Sdn Bhd	2,000	13	Cheque No. 803	921
11	Sales	3,500	15	Cheque No. 804	370
14	Syarikat Amal	2,240	20	Cheque No. 805	484
19	Sales	3,380	25	Cheque No. 806	219
28	Sales	6,290	27	Cheque No. 807	4,000
			27	Cheque No. 808	3,680
				Balance c/d	28,246
		39,166			39,166

A bank statement from the business bank was received on 6 January 2016 showed a different ending balance to the business records.

Dec 14	Particulars	Debit (RM)	Credit (RM)	Balance (RM)
1	Balance b/d			20,756	CR
2	Cheque No. 801	580		20,176	CR
5	Deposit		1,000	21,176	CR
7	Bank Charges	85		21,091	CR
10	Deposit		2,000	23,091	CR
15	Cheque No. 803	291		22,800	CR
15	Deposit		2,240	25,040	CR
17	Standing Order	600		24,440	CR
20	Cheque No. 804	730		23,710	CR
22	Cheque No. 112314		6,000	29,710	CR
26	Direct Debit	750		28,960	CR
29	Deposit		6,290	35,250	CR
29	Cheque No. 807	400		34,850	CR
30	Cheque No. 808	3,680		31,170	CR

Additional information:

1. Cheque No. 803, Cheque No. 804 and Cheque No. 807 were wrongly recorded by the book keeper while the correct amounts were shown on the bank statement.
2. The bank had wrongly credited RM6,000 on 22 December 2014 to Syarikat ABC Store instead of to Syarikat ABD Store.

Required:

1. Prepare the Updated Cash Book

(10 marks)

2. Prepare the Bank Reconciliation Statement as at 31 December 2015

(10 marks)