1. The cash book of Adomako Enterprise showed a credit balance of GHS 138,150 whereas the Bank statement showed a debit balance of GHS 229,710 on August 31, 2014. Subsequently, the following discoveries were made: Bank charges of GHS 8,700 had not been entered in the cash book. Adomako enterprise had entered a receipt of GHS 27,840. Cheques drawn for payment to creditors totaling GHS 109,000 had not been presented for payment. Customers owing GHS 114,000 had paid directly to the bank but Adomako Enterprise was not informed. Cheques lodgements of GHS 232,810 had not been entered by the bank. The bank had carried out an order to pay an insurance premium of GHS 50,000 on behalf of Adomako Enterprise. A cheque for GHS 23,400 received from a customer and paid into the bank has been dishonoured but not entered in the cash book. The bank had entered a withdrawal of GHS 59,000 as GHS 69,500. An investment interest of GHS 29,000 has been credited to Adomako Enterprise account by the bank. You are required to prepare: a) Adjusted Cash Book; b) Bank Reconciliation Statement at September 1, 2014