On 31 March 20*8 the cash book of Nancy Best showed a bank overdraft of £590.

On the same date it was found that:
■ Cheques amounting to £938 had not been presented at the bank for payment
■ A standing order for loan interest £83 had not been entered in the cash book
■ A direct debit for water rates £31 had not been entered in the cash book
■ A credit transfer from Thelma Rodders for £66 had not been entered in the cash book
■ Lodgements £206 had not yet been credited to Nancy’s account by the bank.

Required

a) Make any necessary adjustments to Nancy’s cash book.
b) Prepare a bank reconciliation statement at 31 March 20*8 showing clearly the balance at bank as per Nancy’s bank statement.