Class$-$ActivityDexter Ltd operates two bank accounts with its banker, account number $1$ and account number $2.$ as at $31$ March $2021,$ the balances as per the bank statement and the cash book were as follows:AccountBalance as per bank statementBalance as per cash bookSh.Sh$.$Number $1323,600($Cr$)34,000($Dr$)$Number $2156,400($Dr$)277,600($Dr$)$Investigations revealed the following:Cheques lodged but not yet credited:Sh$.$Account No$.180,000$Account No$.256,0001.$Cheque No$.$F$301$ for Sh$.8,000$ deposited into account No$.2$ was dishonored but this has not been reflected in the cash book$\mathrm{.}2.$A cheque No$.$ M$420$ for Sh$.8,800$ paid direct into bank account No$.1$ has not been recorded in the cash book$\mathrm{.}3.$A cheque No$.$ K$341$ for Sh$.6,400$ was deposited into account No$.2$ but this was wrongly recorded in the cash book as Sh$.8,0004.$A cheque No$.$ A$210$ for Sh$.29,200$ paid out from account No$.1$ and recorded as such in the cash book was erroneously paid out of account No$.2$ by the bank$\mathrm{.}5.$A cheque No$.$ B$308$ for Sh $12,800$ paid out from account No$.2$ was erroneously entered in account No$.1$ in the cash book$\mathrm{.}6.$A transfer of Sh$.400,000$ from account No$.1$ to account No$.2$ had been entered in the cash book but the bank had not been instructed to effect the transfer$\mathrm{.}7.$A standing order payment of Sh$.4,000$ from account No$.2$ had not been recorded in the cash book$\mathrm{.}8.$A cheque No$.$ B$348$ for Sh$.8,400$ paid from account No$.2$ was incorrectly entered in the cash book as Sh$.4,800\mathrm{.}9.$Bank charges not yet entered in the cash book are Sh$.1,200$ for account No$.1$ and Sh$.1,600$ for account No$.2\mathrm{.}10.$A cheque of No$.$ D$720$ for Sh$.80,000$ received in respect of account No$.2$ and subsequently credited to account No$.2$ by the bank, was incorrectly entered in account No$.1$ in the cash book$\mathrm{.}11.$A cheque No$.$ H$781$ for Sh$.7,200$ received in respect of account No$.2$ was incorrectly recorded in the cash book as Sh$.6,800\mathrm{.}12.$There was an unpresented cheque of Sh$.2,400$ in respect of account No$.2.$Required:Adjusted cash book for each of the two accounts. Bank reconciliation statement for each of the two accounts, for the month of March $2021.$