2 a) What is a bank reconciliation statement? (2 marks) b) State any four (4) items that may be found on a bank statement but not in the cash book. (4 marks) c) State the steps you would take to bring a cash book balance into agreement with a bank statement balance if a business prepares a reconciliation statement using the adjusted cash approach. (10 marks) d) Distinguish between an i) uncredited cheque and unpresented cheque. (4 marks)