Trial Exercise 1 Simon's Cash Book shows a Dr balance of GH240, his bank statement shows an overdraft of GH100. Upon thorough investigation by Simon, the following findings were made 1. Simon had omitted standing orders totalling GH175 and back charges of GH7 from his cash book. 2. A cheque for GH76 from a debtor was dishonoured 3. Simon had transferred GH500 from his deposit account to his current account, but the bank had performed the reverse transfer 4. Simon had brought forward a total of GH2,154 on the receipts side of the cash book as GH1,254 5. Outstanding cheques, excluding those written bank, totalled GH750 6. Uncleared lodgements totalled GH724 7. In the previous month, Simon had written back old cheques totalling GH34 without telling the bank that these were to be cancelled. One of these cheques, for GH8 was presented for payment and appeared on the bank statement! Required: Show the adjustments to be made to the cash book and produce a bank reconciliation statement. 4