Hoddles' cash book on 30 June showed a balance due to his bank of

£1,210 on his No. 1 account, and a balance of £706 overdrawn appeared on his bank statement. On investigation you find

(i) Cheques drawn amounting to £420 had not been presented to the bank for payment.

(ii) Cheques, £360, entered in the cash book as paid into the bank, had not been credited by the bank.

(iii) The receipts side of the cash book had been undercast by £100.

(iv) Bank charges of £76 entered on the bank statement had not been entered in the cash book.

(v) A cheque for £520 drawn on the No. 1 account had been charged by the bank in error to the No. 2 account.

(vi) A dividend of £30 paid direct to the bank had not been entered in the cash book.

(vii) A cheque for £70 paid into the bank had been dishonoured and shown as such by the bank but no entry of dishonour had been made in the cash book.

(viii) A cheque drawn for £64 had been entered in the cash book in error as £46.

(ix) A cheque for £42, drawn by another customer of the same name , had been charged to Hoddles' bank account in error.

Required:

(a) Show the appropriate adjustments to be made in the cash book.

(b) Prepare a bank reconciliation statement for the No. 1 account.