Juhudi Limited has two accounts "A" and "B" with the different banks. On 31st March 2020 the cash book showed a balance of Ksh.200,000 in account "A" and an overdraft of Kshs.90,000 in account "B". However, the bank statement obtained on the same different balances for the two accounts. Further investigation reveals the following information: i.) A deposit of Kshs.60,000 made into account "A" on 1st March 2020 has been entered in the cash book in account "B". ii.) A withdrawal of Kshs.20,000 from account "A" on 3rd March 2020 has been debited in the cash book in account "B". iii.) Cheques of Kshs.25,000 and Kshs.30,000 deposited in account "A" on 9th March 2020 were entered in the cash book in account "B". The second cheque has been dishonoured by the bankers. The entry for this dishonoured cheque has been entered in the cash book in account "B". iv.) Cheques for Kshs.40,000 and Kshs.50,000 drawn on accounts "A" and "B" respectively on 30th March 2020 were not paid by the banks until 5th April 2020. v.) Incidental charges of Ksh.400 and Ksh.1,000 charged in the accounts "A" and "B" respectively have not been entered in the cash book. vi.) The bank has credited an interest of Ksh.2,000 for account "A" and has debited bank charges of Ksh.1,500 for account "B". These transactions have not been entered in the cash book. vii.) Deposit of Kshs.200,000 and Kshs.140,000 made into accounts "A" and "B" respectively have not yet been credited by the banks. viii.) Dividends amounting to Kshs.8,000 had been paid direct to the bank in account "B". ix.) A cheque for Kshs.3,500 drawn on account "A" on 30th March 2020 in payment of an electricity bill had been entered in the cash book at Kshs.5,300. Required: a) The necessary adjustments in both cash books in order to correct the errors. b) Bank reconciliation statements for both cash book