On 28 Feb 2019, Ms. Underwoods cash account showed a debit balance of 30,680. On the same date the bank statement showed a credit balance of 14,130. On investigation, it was discovered that:

• Bank charges, 60, had not been entered in the cash account.
• Cheques drawn by Underwood, 452, had not been presented for payment
• Standing orders, 1,240, had not been entered in the cash account
• A cheque drawn by Underwood, 460, had been entered in the cash account as 550
• A cheque for, 880, issued by Underwood, had been omitted from the cash account
• Underwood had brought down the opening balance of 6,586 as a debit balance instead of a credit balance.
• A credit customers cheque, 300, had been dishonoured by the bank.
• Lodgements, 1,970, on 27 February had not been credited by the bank.
• Underwood had not entered receipts of 530 in the cash account

You are required to:

• Adjust Ms. Underwoods cash account as necessary.
• Prepare a bank reconciliation statement as at 28 February 2019.