917 =tration 18 had completed his draft final accounts for the year ended 31 March, 2017, which showed a profit of 81,208, when alised that no Bank Reconciliation Statement had been prepared at that date. hen checking the Cash Book against the bank statement and carrying out other checks, he found the following: ) A cheque for 3 1,000 had been entered in the Cash Book but had not yet presented. Cheques from customers totalling 2,890 entered in the Cash Book on 31 March, 2017 were credited by the bank after 31 March, 2017 ) Bank charges of 320 appear in the bank statement on 30 March, 2017 but have not been recorded by Robin. ) A cheque for 12,900 drawn by Robin to pay for a new item of plant had been wrongly entered in the Cash Book and the Plant Account as 2,900. Deprecitaion of 290 had been charged to the Profit and Loss Account for this plant. A cheque for 980 from a credit customer paid in on 26 March was dishonoured after 31 March, 2017 and Robin decided that the debt would have to be written-off as the customer was now untraceable. ) A cheque for 2,400 in payment for some motor repairs had wrongly been entered in the Cash Book as a debit and posted to the credit of Motor Vehicles Account. Depreciation at 25% p.a. (straight line) is charged on motor vehicles with a full year's charge calculated on the balance at the end of each year. ) The total of the payments side of the Cash Book had been understated by 1,000On further investigation it was found that the debit side of the Purchases Account had also been understated by ? 1,000. ) Robin had instructed his bank to credit the interest of 160 on the Deposit Account to the Current Account. This, the bank had done on 28 March. Robin had made an entry on the payments side of the Cash Book for this 160 and had posted it to the debit of Interest Paid Account. ) Robin had wrongly paid an account for 870 for repairs to his house with a cheque drawn on the business account. The entry in the Cash Book had been debited to Repairs to Premises Account 0) The Cash Book showed a debit balance of 4,890 before any correcting entries had been made. ou are required to: > Prepare an Adjusted Cash Book showing the revised balance which should appear in Robin's Balance Sheet at 31 March, 2017 > Prepare a Bank Reconciliation Statement as on 31 March, 2017. ) Draw up a Statement for Robin showing the effect on his profit for the adjustments necessary to correct the errors found