On 30th September, 2012, the Cash Book of KumiprekoEnterprise showed a debit balance of GH1,560, 000.

The Bank Statement of the business at the same date showed a credit balance of GH1,130,000. On comparing the Cash Book with the bank statement, the following differences were found;

1. A cheque for GH720,000 had been paid into the bank on 30th September but was not credited by the bank until the following day

2. Cheques totalling GH1,180,000 had been drawn but not presented to the bank for payment

3. Bank charges of GH290,000 was debited against the bank statement but did not appear in the Cash Book

4. Dividend of GH960,000 collected and credited by the bank on behalf of Kumipreko Enterprise did not appear in the Cash Book

5. Payments under standing orders for an amount of GH500,000 had been made but did not reflect in the Cash Book

6. A cheque for GH1,060,000 paid in was dishonoured, and marked Refer to Drawer. This was not captured by the Cash Book.

Required:

Draw up an adjusted Cash Book and Bank Reconciliation Statement