b) The following is a summary of a cash book as presented by Uwezo Ltd for the month October 2019 Sh 76,100 Receipts Balance c/d 146,900 55,400 202,300 Balance b/d Payments 126,200 202,300 All receipts are banked and all payments are made by cheque On investigation you discover 1. Bank charges of Sh 13,600 entered on the bank statement have not been entered in the cash book. ii. Cheques drawn amounting to Sh 26,700 had not been presented to the bank for payment. iii. Cheques received totalling Sh76,200 had been entered in the cash book and paid into the bank, but had not been credited by the bank until 3 November 2019 A cheque for Sh 2.200 for sundries had been entered in the cash book as a receipt instead of as a payment. V. A cheque received from Kones for Sh 8,000 had been returned by the bank and marked 'No funds available. No adjustment has been made in the cash book vi. A standing order for a business rates instalment of Sh 15,000 on 30th October 2019 had not been entered in the cash book All dividends received are credited directly to the bank account. During October amounts totalling Sh 6,200 were credited by the bank but no entries were made in the cash book viii. A cheque drawn for Sh 6,600 for stationery had been incorrectly entered in the cash book as Sh 6,000. The balance brought forward in the cash book should have been Sh 71,100, not Sh 76,100 Required: Show the adjustments required in the cash book (6 marks) ii. Prepare a bank reconciliation statement as at 31 October 2019 (4 marks)