NYPSMANN Limited 's cash book at 30th November,2015 showed an overdrawn position of $185,500 although the bank statement showed only $109,900 overdrawn.

Detailed examination of the two records revealed the following:

1. The debit side of the cash book had been undercast by $15,000

2. A cheque for $78,000 if favor of DEM Suppliers LTD, had beeen omitted by the bank of its statement the cheque having been debited to another customer's account.

3. A cheque for $9,100 drawn in payment of the telephone account had been entered in the cash book as $6,400 but was shown correctly on the bank statement.

4. A cheque from $10,500 from A brooks having been paid into the bank was dishonored and showed as such on the bank statement although no entry relating to the dishonour had been made in the cash book.

5. The bank had debited a cheque for $6,300 to NYPSWAN'S account in error; it should have been debited by them to NYPSMANN'S account.

6. A didividend of $4,500 on NYPSMANN's holding of ordinary shares has been paid direct into the bank account and no entry made in the cash book.

7. Cheques totalling $63,000 drawn on 29th November had not been presented for payment.

8.A lodgement of $54,000 on 30th November had not been credited by the bank.

9. Interest amounting to $11,400 had been debited by the bank but not entered in ths cash book

Required

a. Prepare revised cash book and bank reconciliation statement

b.How is uncredited cheques and wrong debit treated?