Yehoda Consult just received account statement for November 2019 from its bankers, and has engaged you to reconcile that with its cash book. The account statement and cash book entries for the month of November 2019 are as follows. Additional information: I. You inquired about the IFDR monthly charge, and the bank admitted that it was charged to the firm's account in error. II. The telephone bill of GHC800,000 was paid by the bank on behalf of the firm in pursuant to a standing order from the firm. The commission of GH5,000 was charged by the bank for executing that standing order. III. You have been informed that the CBG cheque (No. 110463) received from Mr. Quaye was dishonoured. Required: a) Revise the firm's cash book. b) Prepare a bank reconciliation statement to reconcile the revised bank balance in the cash book with the bank statement balance