On 31 December 20*8 Tracy Beddow’s cash book showed a debit balance of £374.

On the same date it was found that:
■ Cheques amounting to £236 had not been presented at the bank for payment
■ A direct debit for electricity £99 had not been entered in the cash book
■ Bank overdraft interest £103 had not been entered in the cash book
■ Bank charges £86 had not been entered in the cash book
■ A standing order £46 for a trade magazine had not been entered in the cash book
■ A cheque received from Traster Ltd for £85 had been entered in the cash book as £58
■ Lodgements amounting to £487 had not yet been credited to Tracy’s account by the bank.

Required

a) Make any necessary adjustments to Tracy’s cash book.
b) Prepare a bank reconciliation statement at 31 December 20*8 showing clearly the balance at bank as per Tracy’s bank statement.