At 31 March 2004 a cash book showed a balance of $80 at bank. On the same date the bank statement balance. was $650 (credit). When the cash book was compared with the bank statement the following were found: 

(i) A cheque sent to a supplier for $1000 had not been presented for payment 

(ii) A cheque for $220 paid into the bank had not been credited on the bank statement 

(iii) Bank charges of $210 were omitted from the cash book.

Required

(a) Calculate the corrected cash book balance at 31 March 2004. 

(b) Prepare a bank reconciliation statement at 31 March 2004.