Simon's Cash Book shows a Dr balance of GHC240, his bank statement shows an overdraft of GHC100. Upon thorough investigation by Simon, the following findings were made: 1. Simon had omitted standing orders totalling GHC175 and back charges of GHC7 from his cash book. 2. A cheque for GHC76 from a debtor was dishonoured 3. Simon had transferred GHC500 from his deposit account to his current account, but the bank had performed the reverse transfer 4. Simon had brought forward a total of GHC2,154 on the receipts side of the cash book as GHC1,254 5. Outstanding cheques, excluding those written bank, totalled GHC750 6. Uncleared lodgements totalled GHC724 7. In the previous month, Simon had written back old cheques totalling GHC34 without telling the bank that these were to be cancelled. One of these cheques, for GHC8 was presented for payment and appeared on the bank statement. Required: Show the adjustments to be made to the cash book and produce a bank reconciliation statement