b) The following is a summary of the cash book of High Ltd for March 21019: GH GH Opening balance b/d 4,120 Payments 46.560 Receipts 45,320 Closing balance eld 2880 49.440 49.440 On the investigation you discover that at 31 March 2019: i. The last page of the paying-in books a deposit of GH1,904 which has not yet been credited by the bank Two cheques paid to suppliers for GH642 and GH1.200 have not yet been presented to the bank. iii. Dividends received of the GH189 are shown on the bank statement but not entered in the cash boo Bank charges of GH105 shown on the bank statement have not been entered in the cash book. A cheque for GH54 has been returned by the bank marked 'refer to drawer but it has not been written back in the cash book. vi. A cheque drawn for GH141 has been entered in error as a receipt in the cash book. vii. The bank has debited a cheque for GH216 error to the company's account. You are required to: 1. Show the adjustments that should be made in the cash book. ii. Prepare a bank reconciliation statement at 31 March 2019. [4marks 16marks