Question 2 (25 marks) The following is a summary of the cash book (bank column) of Bonnie Au for the month of January 2022: Cash Book 2022 $ 2021 $ Jan 1 Balance b/d 354,000 Jan 31 Payments 630,000 31 Receipts 573,000 31 Balance c/d 297,000 927,000 927,000 The bank statement showed a balance of $111,150 at 31 January 2022. An examination of the cash book and bank statement revealed the following: (1) Dividend received of $2,400 were credited on the bank statement but had not been recorded in the cash book. (2) Bank charges of $8,220 had not been recorded in the cash book (3) A cheque of $195.000 was deposited into the bank on 31 January 2022. but had not been credited by the bank. (4) A cheque of $73,800 had not been presented to the bank for payment. (5) A cheque of $58.830 received from a customer was returned by the bank as "dishonoured", but it had not been recorded in the cash book. Required: Prepare for Bonnie Au. (a) an updated Cash book and carry the adjusted balance at 31 January 2022 to the following month; and (15 marks) (b) a Bank reconciliation statement as at 31 January 2022. (10 marks) (Total 25 marks)