On 30th April 2016, Mary Wacheke's bank statement reflected a balance of sh. 922,260 while her cash book balance stood at sh. 1,607,000. On comparing the cash book with the bank statement, the following discrepancies were identified: , A cheque paid to a creditor for sh. 19,740 was entered as sh. 17,940 in the cash book. ii. Dividends from investments received through the bank amounted to sh. 15,300 but were not entered in the cash book iii. Cheques drawn by Mary Wacheke totaling sh. 14,500 had not been presented to the bank. iv. Bank charges for sh. 1,600 were not yet entered in the cash book. Standing order payments amounting to sh. 112,400 V. had not been entered in the cash book. vi. A cheque for sh. 13,000 received from a debtor had been returned by the bank marked "refer to drawer" but had not been written back in the cash book vii. The bank had not credited Mary Wacheke's account with receipts of sh. 119,700 paid into the bank on 30th April 2006. viii. Mary Wacheke had brought down her opening cash book balance of sh. 165,850 as debit balance instead of a credit balance. ix. cash book but the bank had already honoured it. A cheque of sh. 18,800 had been written back in the . Mary Wacheke's customers had agreed to settle their debts by direct debit but the bank had credited some direct debits amounting to sh. 115,540 to another customer's account. Required: (i) A statement of Mary Wacheke's adjusted cash book balance. (10 Marks) (ii) Bank reconciliation statement at 30th April 2016. (10 Marks)