(b) On 31 December 2017, the Bank column of G Mumba's Cash Book showed a debit balance of K5 000.00. The monthly Bank Statement written up to 31 December 2017 showed a credit balance of K7 690.00 A check between the Cash Book and Bank Statement showed the following discrepancies: (1) Dividends of K3 000.00 had been paid directly to the bank. (ii) The Bank had collected a Credit Transfer VAT refund of KI 000.00 (iii) Bank Services charged K60.00. (iv) His Bank had paid a Standing Order of K500.00 for G. Mumba's medicals (v) G. Mumba's Deposit Account balance of K2 500.00 was transferred into his Bank Current Account (vi) A cheque in favour of John Kaputula of K750.00 had been entered in the Cash Book but had not been presented for payment (vii) Cheques amounting to K4 000.00 had been paid into the bank on 31 December 2017 but were not credited by the Bank until 5* January 2018 Required to prepare; (0) A revised Cash Book [4] (i) Bank Reconciliation Statement with correct heading. [2]