On $30$th September, $2019,$ the cash book of Amando showed a balance of GH$7,300,000$ while the bank statement showed a balance of GH$9,928,000.$ On investigation, the following errors were discovered. $$ Bank charges of GH$350,000$ shown on the bank statement had not been entered in the cash book. $$ A cheque drawn for GH$470,000$ had been entered in error in the cash book as a receipt. $$ A cheque for GH$360,000$ received and banked had been returned by the bank marked $$R$/$D$$ but this had not been recorded in the cash book. $$ The closing balance in the cash book should have been brought down as GH$8,700,000.$ Two cheques paid to suppliers for GH$2,140,000$ and GH$3,000,000$ had not been presented to the bank. $$ The last page of the paying$-$in$-$book showed a deposit of GH$1,542,000$ had not been credited to the account by the bank. $$ The bank had debited a cheque for GH$720,000$ in error to Amando$$s account. You are required to prepare: $($a$)$ Revised cash book $($b$)$ Bank Reconciliation Statement as at $30$th September, $2019.$