-> On 31^st December, 2020 the cash book of Mwaka Sole Trader showed that the

he had a debit balance of $ 15,600.The bank statement issued on the same

day showed that the balance was $10,035.On checking, the following

discrepancies were found:

i)Standing order payment for insurance for $ 4,200 had not been entered in the cash book.

ii)Bank charges of $ 95 had not been entered in the cash book.

iii)Dividends collected by the bank amounting to $780 had not been recorded in the cash book.

iv)Dishonored cheques amounted to $1,640.

v)Cheques drawn but not presented to the bank were: I. Kipruto Shs.415; Jared Nabea $ 360.

vi)A cash receipt of $540 had been entered in the cash book as $ 450.

vii)A cheque for $1,275 drawn by Mwaka to Joel Okal had not beenpresented to the bank.

Required / Question

Adjusted Cash Book