3.On 31st December 2010, the balances at bank as shown by the cash book was sh.25,370, where the bank statement showed a credit balance at shs.25,670. Comparison at the cash book with the bank statement showed the following differences:- a. Cheques not presented for payment sh.12,340 b. Cheques paid to the bank but not credited by bank sh.12,160 c. Items shown in the bank statement but not yet entered in the cash book sh.240 sh.460 sh.820 i. Bank charges Standing orders Dividends Required; a) Adjust cash book b) Bank reconciliation statement (3mks) (2mks)