Activity 3: The following is a summary of Manal's book as of 31 December 2016 f Opening bal 32,960 Payments Receipts 362,560 Balance c/d 372,480 23,040 395,520 395,520 Notes: The bank statement is showing a bank credit balance of 22,784 on 31 December 2016. . Following an investigation, you discover that: The last page of the paying-in book shows a deposit of 15,232 which has not been credited by the bank but has been included in the cash book. Two cheques for 5,136 and 9,600 have not yet been presented to the bank. Dividends received of 1,512 are shown on the bank statement but not entered in the cash book Bank charges of 840 shown on the bank statement have not been entered in the cash book. A cheque for 432 from a customer was banked last month but has been returned by the bank marked 'refer to drawer'. It has not been written back in the cash book. Required Make adjustments to the cashbook and prepare a bank reconciliation statement as at 31 December 2016