(b) The bank statement balance of Kezia on 30th September 2023 was sh. 355,000 CR. While the cash book balance showed a balance of sh. 230,000 Dr. on the same day. Investigations revealed the following; 1. Opening balance of the cash book was understated by sh. 100,000 2. Unpresented cheques amounted to sh. 40,000 3. Uncredited cheques amounted to sh. 80,000 4. Bank charges sh. 2,000 was not recorded in the book 5. Dividends received sh. 30,000, standing order sh. 48,000 and credit transfers sh. 120,000 appeared in the bank statement only 6. A cheque received from a debtor of sh. 20,000 was entered in the cash book as sh. 22,000 7. A cheque of sh. 40,000 received from a debtor was dishonored by the bank due to insufficient funds. No reverse has been done in the cash book but the bank statement reversed it 8. Direct debits in the bank amount to sh. 12,000 appear in the bank statement only. 9. Bank commission charged by the bank was sh. 3,000 appear in the bank statement only. 10. Kezia had not entered in the cash book sh. 18,000 that was withdrawn from the ban Cequired (1) (ii) and sh. 40,000 deposited in the bank through mobile banking. Prepare the adjusted cash book Prepare the bank statement for the month of September 2023 (12 marks)