Maria received the bank statement for the month of December 2019 on 5th January 2020. As at 31st December 2019 the bank statement balance was sh. 98,400 whereas the cashbook balance was sh. 38,600CR. The accountant investigated the matter and discovered the following discrepancies:
Bank charges of sh. 1,800 had not been entered in the cash book.
Cheques drawn by Maria totaling sh. 50,400 were still outstanding.
The bank had credited a deposit of sh. 9,800 paid into the bank on 28th December 2019 by Mark in Maria’s account in error.
A standing order payment for rent of sh. 24,000 had gone through on 30th December 2019.
In the cash book Maria had entered a payment for furniture of sh. 47,800 as sh. 48,700 in error.
A cheque for sh. 8,500 from a debtor had been returned by the bank marked “Refer to drawer” but had not been written back into the cash book.
Receipts of sh. 52,000 on 31st December 2019 were deposited in the bank in January 2020.
The bank had recorded a cheque payment of sh. 39,000 as sh. 93,000 in error.  
A cheque payment of sh. 75,000 for purchases was recorded as sh. 57,000 in the cashbook.
In the month of December 2019 some customers had settled their debts by paying the amounts totalling sh. 234,200 directly to the bank.
Required:
A bank reconciliation statement as at 31st December 2019 reconciling both the bank statement balance and the cashbook balance to the correct cash balance.
Show the compound journal entries to update the cashbook.