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of a Fixed Asset. 14 marks) ) ABC Ltd bought Motor Vehicle on 19 January 2012 at a cost of GHC35,000. Using a rate of 20% calculate the depreciation for the first two years using the reducing balance method of depreciation 14 marks) (d) The following information was extracted from the records of ABC Ltd, as at 31* July, 2016. Balance as per Bank Statement as at 31 July, 2016 was GH2,000 credit. Cash Book balance was GH8,000 credit in the Bank Account column. The following had been reflected in the Bank Statement but not in the Cash Book. i. Bank loan interest GH 1,200 ii. Bank Charges GH 400 iii. Dividends from Investment GH2,000 iv. Interest from Treasury Bill GH 800 In addition, a cheque of GH$ 4,000 issued by ABC Lid to Eric was dishonoured because of insufficient fund. A cheque of GH5,000 from Stephen has not been credited. A cheque of GH9.800 issued to Samuel remained unpresented. You are required to prepare: I. An adjusted Cash Book. 14.5 marks! II. Bank Reconciliation Statement as at 31" July, 2016. [3.5 marks) III. State any four (4) items that caused the differences between the Cash Book balance and the Bank Statement balance of ABC Ltd. [2 marks]