b$)$ Maji mazuri, a sole trader received his bank statement for the month of June $2022.$ At that

date the bank balance was Sh$.1,521,000$ whereas his cash book balance was Sh$\mathrm{.}4,733,000.$

His accountant investigated the matter and discovered the following discrepancies:

i$)$ Bank charges of Sh$\mathrm{.}6,000\mathrm{.}00$ had not been entered in the cashbook.

ii$)$ Cheques drawn by Maji Mazuri totaling Sh$\mathrm{.}45,000\mathrm{.}00$ had not yet been presented to the bank.

iii$)$ He had not entered receipts of Sh$\mathrm{.}53,000\mathrm{.}00$ in his cashbook.

iv$)$ The bank had not credited Maji Mazuri with receipts of Sh$\mathrm{.}197,000\mathrm{.}00$ paid into the bank on $30$ June $2022.$

v$)$ Standing order payments amounting to Sh$\mathrm{.}124,000\mathrm{.}00$ had not been entered into the cashbook.

vi$)$ In the cashbook Maji Mazuri had entered a payment of Sh$149,800\mathrm{.}00$ as Sh$\mathrm{.}158,800\mathrm{.}00$

vii$)$ A cheque for Sh$\mathrm{.}30,000\mathrm{.}00$ from a debtor had been returned by the bank marked $$refer to drawer$$ but had not been written back into the cashbook.

viii$)$ Maji Mazuri had brought forward the opening cash balance of Sh$\mathrm{.}658,500\mathrm{.}00$ as a debit balance instead of a credit balance.

ix$)$ An old cheque payment amounting to Sh$\mathrm{.}88,000$ had been written back in the cashbook but the bank had already honored it$.$

x$)$ Some of Maji Mazuri customers had agreed to settle their debts by paying directly into his bank account. Unfortunately, the bank had credited some deposits amounting to Sh$\mathrm{.}1665,000\mathrm{.}00$ to another customer$$s account. However, acting on information from his customers Maji Mazuri had actually entered the expected receipts from the debtors in is cashbook.

Required:

i$.$ A statement showing Maji Mazuri adjusted cashbook balance as at $30$ June $2022.(7$ Marks$)$

ii$.$ A bank reconciliation statement as at $30$ June $2022.$