The bank column of Adetunji's cash book and his bank statement for the month of June 2022 are as follows: You are required to prepare: Adjusted Cash Book for the month of June 2022; Bank Reconciliation Statement as at that date.

Here are the required financial statements for Aderonfi for June 2022:

(a) Adjusted Cash Book for the month of June 2022

This adjusted cash book incorporates items from the bank statement that Aderonfi had not yet recorded.

| Date | Particulars | GHe | Date | Particulars | GHe | | :-------- | :------------------ | :----- | :-------- | :------------------ | :----- | | June 1 | Balance b/f | 52,100 | June 9 | Cheque book | 550 | | June 7 | Credit transfer | 22,000 | June 10 | Bank charges | 2,000 | | June 30 | Dividend | 800 | June 23 | Electricity | 5,150 | | | | | June 29 | Standing order | 10,000 | | | | | June 30 | Balance c/d | 57,200 | | Total | | 74,900 | Total | | 74,900 |

The adjusted cash book balance is $\boxed{*GHe 57,200 (Debit)*}$.

(b) Bank Reconciliation Statement as at 30 June 2022

This statement reconciles the adjusted cash book balance with the bank statement balance by accounting for items recorded in one record but not yet in the other.

| Particulars | GHe | GHe | | :---------------------------------------- | :----- | :----- | | Balance as per Adjusted Cash Book | | 57,200 | | Add: Outstanding Deposits | | | | June 4: Sunday | 22,400 | | | June 15: Adekunle | 39,400 | | | | | 61,800 | | | | 119,000 | | Less: Unpresented Cheques | | | | June 10: Robinson | 15,100 | | | June 22: Johnson | 16,550 | | | | | (31,650) | | Balance as per Bank Statement | | 87,350 |

The reconciled balance as per the bank statement is $\boxed{*GHe 87,350*}$.

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