You are the accounts assistant at Chiseko Co. You recently came from a workshop for junior accountants organized by The Zambia Institute for Chartered Accountants (ZICA). One of the topics presented at the workshop was 'Bank Reconciliations'. The Finance Manager has presented to you details of balances and transactions of your company and its bankers. The cash book balance at 31 March 2022 was K1,140,000 The bank statement had an overdrawn amount of K282,000 on 31 March 2022. Upon investigation, the following errors were revealed: 1. A direct debit payment of K18,000 had not been recorded by Chiseko Co. in its cash book account. 2. A cheque for K30,000 received and paid into the bank by Chiseko Co. at 31 March, 2022 has now been dishonoured. 3. The bank statement showed a standing order receipt of K60,000 which Chiseko Co. had not recorded at 31 March 2022. 4. Cheques amounting to K540,000 received by Chiseko and paid into the bank on 31 March 2022 did not appear on the bank statehent on same date, but on 5 april 2022. 5. Bank charges of K12,000 had not been recorded by Chiseko Co in the cash book. 6. The balance brought forward on the cash book on 1 April 2021 was overstated by K60,000. It was a debit balance. 7. Cheques drawn by Chiseko amounting to K24,000 had not been presented to its bankers by recipient suppliers at 31 March 2022. 8. One of Chiseko Co's customers made an internet banking transfer (IBT) of K6,000 which Chiseko Co had not recorded in its cash book at 31 March 2022. 9. Chiseko Co made an Internet Banking Transfer (IBT) of K900,000 to Leon Ltd its suppliers which had not yet been recorded in its cash book. 7. Cheques drawn by Chiseko amounting to K24,000 had not been presented to its bankers by recipient suppliers at 31 March 2022. 8. One of Chiseko Co's customers made an internet banking transfer (IBT) of K6,000 which Chiseko Co had not recorded in its cash book at 31 March 2022. 9. Chiseko Co made an Internet Banking Transfer (IBT) of K900,000 to Leon Ltd its suppliers which had not yet been recorded in its cash book. 10 10. Customer cheques received and paid into the bank amounting to K60,000 had been entered in the cash book as K54,000. 11. A cheque paid to Mukwa Ltd for K204,000 had been entered in the cash book as K258,000. 12. Chiseko Co's bankers had wrongly debited Chiseko with cheques of K12,000 drawn by another client of the bank. From the above details presented to you, the Finance Manager requires that you do the following: (a) Prepare an adjusted cash book for Chiseko Co. as at 31 March 2022. (10 marks) (b) Prepare a Bank Reconciliation statement as at 31 March 2022 for Chiseko, (10 marks)