Ms Yasai is the sole owner of Bean Sprout Production House. On 31 May 2020, the bank balance in the bank column of Cash Book shows a debit balance of RM8, 540. The bank statement received for the...

Ms Yasai is the sole owner of Bean Sprout Production House. On 31 May 2020, the bank balance in the bank column of Cash Book shows a debit balance of RM8, 540. The bank statement received for the month, however, shows a different balance.

The difference was due to the following difference:

1. Cheque number 130060 of RM2, 599 received from MM Enterprise on 29 May 2020 is yet to be credited by the bank.


2. The bank has not credited the cheque (no: 203430) which was received from Heather (trade receivables) amounting to RM1, 677.


3. Cheque (no: 1593280) for RM 650 that was paid to Sofy Trading has yet to be presented.


4. Dividend of RM760 from Basmathi Bhd has not been recorded in the Cash Book.


5. The bank has paid RM1, 050 for the premise’s insurance due to a standing instruction setup by Ms Yasai.


6. Bank charges of RM25 has not been recorded in the Cash Book.


7. Jae, a customer, has settle her debt of RM3, 250 by direct online transfer into Bean Sprout Production House’s account.


8. Cheque (no: 132382) that was paid to Randy (trade payable) amounting to RM1, 525 was still not presented to the bank.


9. Cheque (No. 122090) with amount RM3, 500 from Merdeka Berhad dated 27 May 2020 has not been credited by the bank.


10. A cheque for RM353 received from Pappy Groceries was return by the bank with the remark “refer to payor”.


11. The bank has credited RM150 to the business about for interest received on the savings.


12. Cheque (no: 100079) for RM789 paid to CL Trading was wrongly recorded as RM798 in the Cash Book.


13. Cheque for RM1, 500 that was paid to Kei (trade payable) was debited by the bank and also debited in the Cash Book.

Required:

1. Update the Cash Book as at 31 May 2020.