On 31 August 20*8 Bernard Drouin received his bank statement. It showed a credit balance of £210. The bank columns of his cash book showed a debit balance of £170.

On the same date it was found that:
■ A cheque paid into the bank account £109 had not been entered in the cash book
■ A standing order for insurance £245 had not been entered in the cash book
■ Cheques amounting to £348 had not been presented to the bank
■ Lodgements amounting to £172 had not yet been credited by the bank.

Required

a) Make any necessary adjustments to Bernard’s cash book.
b) Prepare a bank reconciliation statement at 31 August 20*8.