According to the cash book of G, there was a balance of ₹ 4,45,000 in his bank on 30th June, 2021. On investigation you find that: (i) Cheques amounting to ₹ 60,000 issued to creditors have not been presented for payment till the date. (ii) Cheques paid into bank amounting to ₹1,10,500, out of which cheques amounting to ₹ 55,000 only collected by the bank up to 30th June, 2021. (iii) A dividend of ₹ 4,000 and rent amounting to ₹ 60,000 received by the bank and entered in the passbook but not recorded in the cash book. (iv) Insurance premium (upto 31st December, 2021) paid by the bank ₹ 2,700 not entered in the cash book. (v) The payment side of the cash book had been under cast by ₹ 500. (vi) Bank charges ₹ 150 shown in the pass book had not been entered in the cash book. • (vii) A bill payable of ₹ 20,000 had been paid by the bank but was not entered in the cash book and bill receivable for ₹ 6,000 had been discounted with the bank at a cost of ₹ 100 which 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 bank passbook [Dec.2021,10 Marks]