2021 Edition Illustration 6 When Nyame Ye Ltd received its bank statement for the period ended 31/12/2019, this didn't agree with the cash book balance in the cash book of Gh 6,800.00 The following were later disclosed Bed 1. The bank charges of Gh 250 had not been entered in the cash book. 2. A deposit of Gh 10,300 paid in on 28/12/2019 was credited by the bank on 4/1/2020 non 3. A debit of Gh 7,900 appeared on the bank statement for an unpaid cheque which had been returned marked "out of Date" the cheque had been re-dated by the customer and paid into the bank again on 2/1/2020. Another cheque for Gh 4,500 was also returned to the drawer for correction on 29/12/2019. He corrected and paid it back into the account but was credited by the bank on 3 January 2020. 4. A standing order for subscription of Gh 240 has not been entered in the cash book. - 5. On 26/12/2019 the director gave the cashier a cheque for Gh 6,300 to pay into his personal account at the bank. The cashier had paid it into the company's Account in error. 16. A debtor of the company had paid direct to the company's bank account Gh 4656,000 but the company was informed on 3/1/2020. Ungir 7. On 30/05/2019, the company entered into a hire purchase agreement to pay by bankers order a sum of Gh 600 on the 26th day of each month, commencing in July. No entry had been made in the cash book. 8. Gh 1,700 paid into the bank has been entered twice in the cash book. 9. Cheques issued amounting to Gh10,800 has not been presented for payment until after 31/12/2020 Une 10. A customer of the company who received a cash discount 5% on his account of Gh5,000 paid the company a cheque on 30 October 2019. The cashier in error entered the gross amount in the cash book. You are required to: (i) Show the necessary adjustment in the cash book of Nyame Ye Ltd. (ii) Prepare a bank reconciliation statement as that date