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FA2/NAAS 5. 1 AYH Bakery Shop received its bank statement from YTD Bank, which shows a difference with the cash book (bank column). The cash book (bank column) indicates a debit balance of RM10,000 as at 31 May 2015. No Transactions 1 Received cheques worth RM6,000 from Zamani and they were deposited into the bank but were not recorded in the bank statement. bank 2 Bank service charge of RM100 was shown in the bank statement but not recorded in the cash book. cash 3 The bank had recorded a credit transfer RM600 for the business but it was not recorded in the cash book. Cash 4 A cheque amounting to RM4,000 was paid to Tong San Bhd, the supplier of computers, and it was not presented to the bank for clearance. Lank 5 A cheque amounting to RM600 which was recorded as a receipt in the cash book was returned to the business by the bank, stamped with the words 'insufficient funds'. 6 The bank had paid out a cheque for RM400 for the business as per its standing order. This amount was not recorded in the cash book. cash book . 7 The bank had credited the bank statement with a cheque amounting to RM1.400. This cheque actually belonged to Ali & Son Bhd. 8 The business had recorded a cheque received for RM1,200 as a cheque for RM1.000. 9 The bank had recorded a cheque paid out for RM600 as a cheque paid out for RM1,600, but it had not been entered in the cash book records. cash boule 10 The business had recorded a cheque of RM400, which it received as a cheque paid out, but was not presented to the bank. bank You are required to: Update the cash book of the business and then draw up a bank reconciliation statement as at 30 June, starting with the adjusted cash book balance cast book