According to the cash-book of G there was balance of 4,45,000 in his bank on 30th June, 2021 On investigation you find that: (i) Cheques amounting to 60,000 issued to creditors have not been presented for payment till the date (ii) Cheques paid into bank amounting to 1,10,500 out of which cheques amounting to *55,000 only collected by bank up to 30th June 2021 (iii) A dividend of 4,000 and rent amounting to 60,000 received by the bank and entered in the pass-book but not recorded in the cash book. (iv) Insurance premium (up to 31st December, 2020) paid by the bank * 2,700 not entered in the cash book. (v) The payment side of the cash book had been under cast by *500 (vi) Bank charges *150 shown in the pass book had not been entered in the cash book. (vii) A bill payable of 20,000 had been paid by the bank but was not entered in the cash book and bill receivable for 6,000 had been discounted with the bank at a cost of 100 which had also not been recorded in cash book. You are required: (1) To make the appropriate adjustments in the cash book, and (2) To prepare a statement reconciling it with the bank pass book. (10 Marks)