The following is the summary from the canh book of Adwoa Mansah Enterprise for the month of October 2012 Cash book GH GH Balance bid 2,100 Payments 20,403 Receipts 19,450 Balance c/d 1,147 21,550 21,550 When Adwoa Mansah received her Bank Statement. It showed a balance which differed from that of the cash book. On investigation, the following were discovered: a) Bank charges of GH450 shown on the bank statement have not been entered in the cash book b) Three cheques issued to suppliers for GH4110, GH80 and GH4540 have not yet been presented to the bank. c) The bank has debited a cheque for GH37 in error to Adwoa Mansah's account. The bank has admitted the error and has promised to adjust the account in November d) A cheque for GH4342 paid in by the company has been retumed by the bank marked "irregular Signature". e) The last page of he bank paying-in-book shows a deposit for GH850 which has not been credited to the account by he bank. A cheque for GH$150 has been entered in error by the Clerk as a receipt instead of a payment You are required to: a) Write up the revised cash book. b) Prepare a bank reconciliation statement [19 marks)