2. Maa Dwoa's cash book on 31 August 20X0 showed an overdraft position of GHS12,350 and her bank statement showed GHS57,750 debit balance. On August 31* 20X0, a detailed examination of the two statements revealed the following: 5 (i) (ii) Dividend amounting to GHS18,000 had been recorded by the bank but entered in the cash book. A cheque drawn for GHS39,860 had been recorded in the cash book as GHS20,860 (iii) A receipt of GHS60,000 from a customer was paid directly to Maa Dwoa's bank account but no entry was made in the cash book (iv) (v) (vi) Cheques paid to suppliers Bro GHS26,900 and Sis GHS39,700 had not been presented for payment. Standing orders totaling GHS24,000 and bank charges of GHS500 entered on the bank statement been omitted from the cash book A cheque for GHS40,000 received from Yaa was dishonored by the bank but no entry had been made in the cash book. (vii) Bank lodgment GHS43,800, GHS27400, and GHS38,650 on 30th August 20X0 was not credited by the bank. (viii) A check for GHS14,675 received from a customer was entered as a payment in the cash book. (ix) A check for GHS20,000 recorded in Maa Dwoa's cash book had not been credited by the bank. Required: (a) Prepare Maa Dwoa's adjusted cash book, and (b) reconcile the bank statements as at 31 August 20X0.