David Greene, the bookkeeper for Botanic, a wholesale distributor of garden equipment, prepares accounts without the aid of a computerized accounting system. He carries out a bank reconciliation on a monthly basis. The details of the cash book for December 20X2 are set out below:

David received Botanic's monthly bank statement for December 20X2 on 6 January 20X3. Details of the bank statement are set out below

Additional information
1. All of the cheque payments in December 20X2 were made to suppliers.
2. The cheques paid to suppliers during November 20X2 and not presented to the bank by 30 November 20X2 were:
097....................£312.12
098....................£352.00
099..................£1,189.19
3. David Greene has made a transposition error when entering the opening balance for December 20X2 into the cash book. It should have read £1,051.80 debit instead of £1,501.80 debit.
4. The credit appearing in the bank statement in respect of T.Y. Ltd. is a dividend.
5. The standing order for G.T. Properties has been debited to Botanics bank account in error by the bank. David Greene has written to the bank highlighting the error and has asked for the funds to be credited back to Botanic's account as soon as possible. This was the only error made by the bank in December's bank statement.
6. Customer A and Customer B are both credit customers.
7. N.E. Electricity has an account in the creditors' ledger. However, since payments made to AB Insurance vary on a monthly basis, Botanic has decided not to open an account for them in the creditors' ledger.
Required
a .Show the adjustments that should be made to Botanic's cash book for December 20X2.
b .Prepare a bank reconciliation statement at 31 December 20X2.
c .Identify the entries required in Botanic's ledgers as a result of the adjustments in a above.

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Botanic Cash Book Receipts Poyments Date 20X2 No Detils £ Date No Datails 20x2 1 Dac 2 Dr C odgement 50000 D T. Tayo 6 Dec Lodgement 45632 Dc 102 SSummer Balanca b ,5018Dc 100 PPotar 55.00 222.33 329.00 1,200.00 10.00 52.00 18.50 32.00 21.50 21 Dac Lodgemant 30 Dec 0Lodgement 56000|6Dec 103 Wwhite 17100 Dc 04 MMooe 8 Dec 105 R. Rower 10Dec 106 Y, Young 10 D 107 E. Edwards 15 Dec 108 H. Howord 5 Dac 109 G Coorge 80.00 15 Dec 110 K. Kely 23 Dec French 23 Dec 12 V. Vance 23 Dec 113 D Donnes 3i Dec 700.56 211.00 150.00 69.00 Balance cid1.91823 5189.12 5.189 12 Date 20x2 Details 2,905.11 2,602.78 2,981.12 heque no. 10 Bank Giro Credit (Customer A Ledgement 001 Cheque no. 029 Cheque no. 100 NE Electricity s.о. Transler to savings afc Cheque no. 097 Chequs ne. 105 nierest Cheque no. 102 ledgement 002 Cheque no. 107 DC: 00300 (Customer B Fee for cishonou ed cheque Cheque no, 103 AB insurarce DD Chequs no. 110 222.33 298.34 1,500.00 5 Dec d Dec 10 Dec 3,291,93 3,236.93 3,136.93 55.00 12 Dec 1,324.81 1,299.81 1,193.38 866.58 2,322.90 13 DacC 14 Dec 17 Dec 18 Dac 19 Dec 19 Dec 19 Dac 20 Dec 20 Dec 21 Dec 24 Dec 25 Dec 26 Dec 31 Dec DC: Dishonoured Cheque D.D: Direef Deb S.O: Sanding Order 104.23 1,456 32 09.00 2,176.90 1200.00 550.00 426.90 233.64 -133.66 426.34 700,56 140.00 560.00 lodgement 003 G.T. Propertes S.O Cheque no. 098 300.00 352.00 -225.60