Exercise Two Osvansey Consult has received its bank statement for the year to December 2021. As at this date, the balance at the bank amounted to GHS14,130 whereas but the cash book showed a balance of GHS47,330. The accountant investigated the matter, and discovered the following discrepancies: (a) Bank charges of GHS60 had not been entered in the cash book. (b) Cheques drawn by Osvansey amounting to GHS450 had not yet been presented to the bank. (c) Osvansey had not entered receipts of GHS530 in their cash book. (d) The bank had not credited Osvansey with receipts of GHS1,970 paid into the bank on December 31, 2018. ( e) Standing order payments amounting to GHS1,240 had not been entered in the cash book (f) Ovansey had entered a payment of GHS560 in their cash book as GHS650. (g) A cheque received for GHS300 from a debtor had been returned by the bank marked "refer to drawer", but this had not been written back in the cash book. (h) Osvansey had brought down their opening cash book balance of GHS6,585 as a debit balance instead of as a credit balance. (i) An old cheque payment amounting to GHS880 had been written back in the cash book, but the bank had already honoured it. Some of Osvansey's customers had paid to settle their debts by direct debit. Unfortunately, the bank had credited some direct debits amounting to GHS16,650 to another customer's account . Required : i. Prepare a statement showing the adjusted cash book balance as at December 31, 2021. ii. Prepare a bank reconciliation statement as at December 31, 2021.