On 30 April 20*8 Pat Nicholson received her bank statement. It showed a credit balance of £858.

The bank columns of her cash book showed a debit balance of £180.

On the same date it was found that:
■ A cheque lodged in the bank £200 had not been entered in the cash book
■ A cheque lodged in the bank £460 had been entered in the cash book as £640
■ A credit transfer £165 had not been entered in the cash book
■ Cheques amounting to £493 had not been presented to the bank.

Required

a) Make any necessary adjustments to Pat’s cash book.
b) Prepare a bank reconciliation statement at 30 April 20*8.