The following bank reconciliation statement pertains to Big Five Ltd for the month of February 2022:

	Amount (K)
Balance as per bank statement	1,629,000
Outstanding cheques	(434,600)
Cheques deposited and under clearance	228,175
Debit advices for bank charges received in March 2022	4,620
Un-reconciled difference	(4,500)
Balance as per bank book	1,422,695

Additional information:

(i) Outstanding cheques include:

• a cheque of K18,625. The cheque was recorded in the bank book as K16,375.
• a cheque amounting to K4,825 which is outstanding since 8 June 2021. Cheques outstanding for more than six months are not honoured by the bank.

(ii) Cheques under clearance include a post-dated cheque of K17,500 received from a customer on 27 February 2022. The cheque was deposited in the bank on 28 February 2022. The date of the cheque was 1 March 2022.

(iii) The bank charges include an amount of K1,250 which was subsequently reversed by the bank.

(iv) A page total of payment side of the bank book amounting to K2,294,500 was carried forward to the next page as K2,299,000.

Required:

1. Post relevant transactions to the bank book to arrive at the correct balance as at 28 February 2022.
2. Prepare a revised bank reconciliation statement for the month of February 2022 using the corrected bank book balance.