On 2 May 20-9 Jenny Ashcroft received her bank statement for the month ofApril 20-9. On 30 April her cash book showed a balance in hand of£1,975.

On checking her records the following information was revealed:

(a) The bank had paid a standing order of £195 for Rent and a direct debit of £368 for Insurance

(b) Jenny Ashcroft had made out a cheque payable to R Cox for £268, this had been entered in her cash book as £286

(c) Two cheques drawn in favour of S Bowes £492 and F Wilson £580 had not yet been presented at the bank

(d) Bank charges of £65 were recorded on the bank statement but had not been entered in the cash book

(e) Cash and cheques of £278 had been entered in the cash book but had not been credited by the bank

(f) The bank statement showed the sum of £593 had been received from T Mason by giro credit transfer You are required to:

(i) Correct any errors and bring Jenny Ashcroft’s cash book up to date as at 30 April 20-9.

(ii) Prepare a bank reconciliation statement as at 30 April 20-9, commencing with the revised cash book balance.