(i) Statement of Mary Wacheke's Adjusted Cash Book Balance:

Opening Cash Book Balance: sh. 165,850 (debit balance, should be credit balance) Add: Sales:
sh. 1,607,000 Less:
 Cheque paid to creditor (sh. 19,740 - sh. 17,940): sh. 1,800
 Bank charges: sh. 1,600
 Standing order payments: sh. 112,400
 Cheque returned by the bank: sh. 13,000
 Direct debits credited to wrong account: sh. 115,540 Adjusted Cash Book Balance: sh.
1,524,310
(ii) Bank Reconciliation Statement at 30th April 2016:
Bank Statement Balance: sh. 922,260 Add:
 Dividends received: sh. 15,300
 Receipts not credited: sh. 119,700 Adjusted Bank Statement Balance: sh. 1,057,260
Less:
 Cheques not presented: sh. 14,500
 Cheque amount written back in cash book: sh. 18,800 Adjusted Bank Statement Balance:
sh. 1,024,960
Adjusted Cash Book Balance: sh. 1,524,310 Less:
 Cheques not presented: sh. 14,500
 Cheque amount written back in cash book: sh. 18,800 Adjusted Cash Book Balance: sh.
1,490,010
Adjusted Bank Statement Balance: sh. 1,024,960 Add:
 Deposits in transit: sh. 119,700 Adjusted Bank Statement Balance: sh. 1,144,660
The adjusted cash book balance of sh. 1,490,010 and the adjusted bank statement balance of sh.
1,144,660 are still not the same. The difference between the two balances is sh. 345,350, which
should be investigated further to identify any additional errors or omissions.