The summary of the bank columns of the cash book of Anamoah & Anaman Consult, a management consultancy firm for the month of February 2021 is presented as follows: Bank A/C 2021 GHC'000 2021 GHC'000 Feb. 1 Balance b/d 56,100 Feb.1-28 Payments 418,900 "1-28 Receipts 374,800 28 Balance c/a 12,000 430,900 430,900 Mar. 1 Balance b/d 12,000 When the cash book was compared to the bank statement that was received from their bankers for the month, the following discrepancies were revealed Bank charges of GH_800,000 for various services shown in the bank statement have not been entered in the cash book. The bank has debited a cheque for GH3,700,000 in error to the firm's account. Cheques totalling GH49,600,000 have not been presented yet to the bank for payment Interests of GHC4,200,000 have been received on the firm's treasury bills investments and credited on the bank statement but not recorded in the cash book Cheques amounting to GHC48,400,000 received and entered in the cash book were yet to be credited to the firm's account. A cheque for GH1,700,000 had been returned by the bank marked "refer to drawer' but entry relating to this was yet to be made by the firm. The opening balance in the cash book should have been GHC65,100,000 The bank statement showed that there was an overdraft of GHC19,800,000 on 28 February 2021 Required: a Make the entries necessary to correct the cash book, and b. Prepare a bank reconciliation statement as at 28 February 2021