The cash book balance of Abigail and Co$.$ disclosed a debit balance of GH$38,000$ which did not agree with the closing favorable bank statement balance of GH$23,500.$ The following were discovered during the reconciliation:

i$.$ Cheques received from customers settling their debts amounting to GH$7,100$ were still in the cashier$$s drawer.

ii$.$ A dividend cheque received for GH$20,000$ has been recorded twice in the cash book.

iii. A cheque received for GH$154,000$ has been entered in the cash book as GH$145,000$

iv$.$ GH$2,150$ standing order for the payment of electricity charges was paid by the bank. This has not been recorded in the books of Abigail and Co$.$

v$.$ Cheque book charge of GH$50$ is yet to be booked by Abigail and Co$.$

vi$.$ The bank had debited Abigail and Co in error of GH$1,000.$

vii. A credit transfer of GH$5,500$ had been made in favour of Abigail and Co$.$ This has not been adjusted in the cash book.

viii. As at $31$ December $2019,$ cheques totaling GH$12,500$ which were recorded by Abigail and Co as paid to suppliers had not been presented to the bank for payment.

ix$.$ Receipts of GH$11,200$ deposited to the bank account on $30$ December $2019,$ had not been credited by the bank

Required:

Prepare an adjusted cash book for Armah and Co and reconcile the adjusted cash book balance with the bank statement balance of GH$23,500$