According to the cash-book of Arun there was balance of 8,90,000 in his bank on 30th June, 2025 On investigation you find that : (i) Cheques…

According to the cash-book of Arun there was balance of 8,90,000 in his bank on 30th June, 2025 On investigation you find that : (i) Cheques amounting to 1,20,000 issued to creditors have not been presented for payment till the date (ii) Cheques paid into bank amounting to 2,21,000 out of which cheques amounting to 1,10,000 only collected by bank up to 30th June, 2025 (iii) A dividend of 8,000 and rent amounting to 1,20,000 received by the bank and entered in the pass-book but not recorded in the cash book. (iv) Insurance premium (up to 31st December, 2024) paid by the bank - 5,400 not entered in the cash book. (v) The payment side of the cash book had been under cast by - 1,000 (vi) Bank charges 300shown in the pass book had not been entered in the cash book. (vii) A bill payable of 40,000 had been paid by the bank but was not entered in the cash book and bill receivable for 12,000 had been discounted with the bank at a cost of 200which had also not been recorded in cash book. You are required: (1) To make the appropriate adjustments in the cash book, and (2) To prepare a statement reconciling it with the bank pass book.