On the 5th of February 2023 Brenda received her bank statement for the month ended 31st January 2023. The bank statement showed a balance of €58,185 at this date however the cash book balance was €58,251. Following an examination of the cash book and bank statements the following errors were discovered.

A standing order payment for €601 for Bord Gais had not been recorded in the cash book Quarterly bank charges for €178 had not been recorded in the cashbook.

Cheque 1659 for €3,450 has been posted in the accounts in the amount of €4,350.

A debtor receipt for €2,455 has been returned by the bank unpaid, the bank charged a fee of €20. A credit transfer from a debtor in the amount of €4,125 showing on the bank statement had not been recorded.

A receipt from a customer for €7,455 had been recorded as €4,755.

A direct debit payment for €888 for electricity had not been recorded in the cash book. The following customer receipt was lodged on the 31st of January 2023, but these were not shown on the bank statement

546€8,080 00

547€625.00

548€1,275.00

The following cheques were issued to suppliers on the 29th January 2023 which are not reflected on the bank statement.

1660 €950.00

1661 €4,575.00

1663 €181.00

(a) Prepared the adjusted cash book for the month of 31st January 2023.

(b) Prepare a statement reconciling the adjusted cash book with the bank statement for the month ended 31st January 2023.