b$)$

Trump, a sole trader received his bank statement for the month of June $2019.$ At that date the

Bank charges of Sh$\mathrm{.}3,000$ had not been entered in the cashbook. $x$ yphen.

Cheques drapr by Trump totaling Sh$\mathrm{.}22,500$ had notyet heeperpesepted to the bank.

He had not entered receipls of Sh$\mathrm{.}26,500$ in his cashbook, UX

The bank had not credited Mr Trump with receipts of Sh$.98,500$ paid into the barik on $30$ June $2019.$ quctedited

Standing$\_$order payments amounting to Sh$\mathrm{.}62,000$ had not been entered into Geashbook.

In the cashbook rump had entered a payment of Sh$.74,900$ as $$1\mathrm{.}79,400.$

A cheque for Sh$.15,000$ from a debtor had been retumed by the bank marked "reler to drawer" but, had not been written back into the cashbook.

Trump had brought forward the opening cash balance of Sh$.329,250$ as a debit balance instead of a credit balance.

An old cheque payment amounting to $Sh\mathrm{.}44,000$ had been written back in the cashbook but the bank had already henored it$.$ d$,$ whnowi

Some of Trump's customers had agreed to settle their debts by paying directly into his bank account. Unfortunately, the bank had credited some deposits amounting to Sh$\mathrm{.}832,500$ to another customer's account. However acting on information from his customers Trump had actually entered the expected receipts from the debtors in is cashbook.