QUESTION TWO

On ${30}^{th}$ ?September, $2022,$ ?the Cash Book of NORA DANSO Enterprise showed a debit balance of GHC$3,120.$

The Bank Statement of the business at the same date showed a credit balance of GH$?2,260.$ ?On comparing the Cash Book with the bank statement, the following differences were found;

i$.$ ?A cheque for GHprop$1,440$ ?had been paid into the bank on ${30}^{th}$ ?September but was not credited by the bank until the following day.

ii$.$ ?Cheques totalling GH$?2,360$ ?had been drawn but not presented to the bank for payment.

iii. Bank charges of GH$?580$ ?was debited against the bank statement but did not appear in the Cash Book.

iv$.$ ?Dividend of GH$?1,920$ ?collected and credited by the bank on behalf of NORA DANSO Enterprise but did not appear in the Cash Book.

v$.$ ?Payments under standing orders for an amount of $GH?1,000$ ?had been made but did not reflect in the Cash Book.

vi$.$ ?A cheque received for $GH2,120$ ?paid in was dishonoured, and marked Refer to Drawer. This was not captured by the Cash Book.

Required:

a$)$ ?Draw up an adjusted Cash Book

b$)$ ?Prepare Bank Reconciliation Statement as at ${30}^{th}$ ?September, $2022.$

$(5$marks$)$

$(5$marks$)$