Question 12 On 30th June, the bank column of Khadija's cash book showed a credit balance of 554. On examination of the cash book and bank statement has balance of 1,353o/d, the following was revealed. (a) Bank charges of 136 have not been entered in the cash book (b) Cheques amounting to 267 had been recorded in the cash book had not been presented to the bank for payment (c) A cheque for 80 received from K Jones had been returned by the bank and marked 'no funds' (d) A dividend received of 62 paid direct to the bank had not been recorded in the cash book. (e) A cheque drawn for 66 for stationery had been incorrectly entered in the cashbook as 60 (f) No entry had been made in the cash book for a business rate standing order of 150 paid by bank on 30 the June. (g) Cheques received 762 had been entered in the cashbook but not credited by the bank until 5th July. (h) The opening balance was overcast by 50.00. (i) A cheque for 22 for sundries had been entered in the cashbook as a receipt instead of as a payment. Required: (a) Show the adjustment required to the cashbook and the new cashbook balance as at 30th June (15 marks) (b) Prepare a statement reconciliation as at 30th June