The Bank account in the Cash Book reports a balance of £11,400 as at 10 December 2012 whereas the corresponding amount in the bank statement is an overdraft of £2,450. When preparing the reconciliation, the cashier detects the following:

(i) Bank charges of £35 have been entered twice in the Cash Book;

(ii) Cheques drawn to the value of £18,850 do not appear in the bank statement;

(iii) Business rates of £1,200 paid by standing order is not recorded in the Cash Book.

The remainder of the difference arises from deposits awaiting clearance.

Required: Prepare:

(a) An amended bank account in the Cash Book;

(b) A bank reconciliation statement.