The bank balance and the cash balance of Emak Ltd. as at 31" January 2017 were GHC4,000 and GHC6,000 respectively. You ascertained the following: GHC Unpresented cheques 5,500 Uncredited cheques 6,000 Adjusted cash book balance 4,500 You are contemplating preparing the bank reconciliation statement beginning with either balance as per adjusted cash book or balance as per bank statement as the two approaches will result in the same answer. Required: (a) Explain five causes of the difference between the cash book balance and the bank statement balance 10 marks Prepare for the month of January 2017 (b) Bank reconciliation statement beginning with Adjusted cash book balance 7 marks (C) Bank reconciliation statement beginning with bank balance (d) Explain adjusted cash book? 7 marks 6 marks