On 30th June, 2019 the cash book of Kweku Edwin Enterprise showed an unfavorable balance of GH239,400 whereas the bank pass book disclosed a balance to his credit of GH129,600. The following cheques drawn by Kweku Edwin were not presented to the bank before 30th June, 2019. Payee Amount (GH) Date Presented Benaiah 44,800 July, 3 Mintah 70,800 July, 6 Kingsley 144,600 July, 8 Wosoryie 123,600 July, 11 On further examination of his books, the following were revealed: (i) Cheques amounting to GH150,000 had been recorded in the cash book as having been paid into the bank on June 30th, 2019 but were entered in the bank statement on July 1st , 2019. (ii) Cheques amounting to GH378,000 issued to creditors were not presented for payment until 10th July, 2019. (iii)A cheque for GH16,200 drawn by Kweku Edmund had been charged to Kweku Edwins account in error by the bank. (iv)No entry had been made in the cash book for trade subscription of GH6,000 paid by bankers order in May, 2019. (v) A cheque for GH31,200 received from Yamoah and duly paid into the bank on 6th May, 2019 was dishonoured but he was not informed of this until 6th July, 2019. (vi)A dividend for GH210,000 less GH4,200 tax paid direct to the bank had not been recorded in the cash book (vii) On 28th June, 2019, cheques totaling GH411,600 paid into the bank were all dishonoured. He was informed of this on 3rd July, 2019. (viii) On 30th June, 2019, interest on Kweku Edwins treasury bills of GH18,000 was credited to his bank account and the bank charged commission of GH1,200, neither of these items was recorded in the cash book on that date. Required: a. Prepare the revised cash book b. Prepare the bank reconciliation statement as at 30th June, 2019