Trotters Grotto Ltd prepared the following summary of receipts and payments account for the month of April 2006:

K000 K000

Receipts			1 478 Balance b/d			770
Balance c/d			662 Payments			1370
			2140			2140

Trotters Grotto Ltd make all payments by cheques and all monies received are banked immediately.

Before preparing bank reconciliation an investigation revealed the following:

1. The balance brought forward from March 2006 in the cash book should be

K750 000 and not K770 000

1. A cheque drawn for K128 000 for advertising had been incorrectly entered in the cash book as K125 000.
2. Dividends received in the month of April of K89 000 were credited by the bank but no entries were made in the cash book.
3. Business rates are paid directly by the bank under a standing order arrangement. An amount of K120 000 was paid on 30 April 2006 and no entries have been made in the cash book.
4. A cheque received from Kebby for K207 000 had been returned by the bank and marked insuffficient funds. No adjustment has been made in the cashbook.
5. A cheque for K35 000 for miscellaneous consumables was entered in the cashbook as a receipt instead of as a payment.
6. Cheques received totalling K807 000 had been entered in the cashbook and paid into the bank, but had not been credited by the bank until 3 May.
7. Cheques drawn amounting to K345 000 had not been presented to the bank for payment.

Required:

Correct the errors via the journal