On 30th September, 2015 the bank column of the cash book of Nyama Ltd showed a balance of GH568,400 while the bank statement received for that same month showed an overdraft of GH418,500. An investigation conducted by the cashier revealed the following: i. a cheque drawn in favour of Aki Ola Ltd for GH23,100 was included in the cash book receipt as GH231,000 ii. as at 30th September 2015, the bank had not yet credited the companys accounts with deposits totaling GH825,000 iii. cheques drawn amounting to GH63,000 had not been presented to the bank for payment iv. cheques received for GH330,000 was recorded as GH303,000 in the cash book v. a cheque drawn for GH150,000 in favour of Dream Drive Ltd has been dishonoured by the bank vi. according to the bank statement, the bank charged a commission on turnover of GH22,800 vii. a cheque for GH125,000 drawn by another customer had been entered to Nyama Ltds account in error by the bank Required a. Determine the balance at bank to be included in Nyama Ltd.s statement of financial position as at 30th September, 2015. b. Prepare a reconciliation statement