(b) A summary of D. Plant's bank account in his cash book for July 2018 was as follows. Balance b/f 6,272 Payments 0 Received 5.848 Balance c/d 4.980 12,120 12.120 7,14 You are told the following. (i) A cheque banked for $200 from K Stephens has been treated as a payment in the cash book. (ii) A cheque from T. Cooper for $180 banked in the month was dishonoured two days later, but no entry was made of the dishonor. (iii) The unpresented cheques on 31 July 2018 were in the sums of $154 and $378. (iv) Bank charges for July not yet entered $10. (v) $477 banked and entered in the cash book on 29 July had not been entered on the bank statement. (vi) Standing order for rent $175 paid in July has not been entered. (vii) A customer, R. Salt, deposited $760 direct into Plant's account on 29 July but this has not been entered in the cash book. 4 marks You are to: 2 marks (a) Write up Plant's cash book to bring it up to date, balancing off and bring the balance down on 1 August 2018. (b) By means of a bank reconciliation statement, calculate the balance per the bank statement as on 31 July 4 marks 2018. (c) Prepare the journal entries required to correct the cash book balance to show the appropriate amount in the financial statements. 10 marks