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 $\boxed{\text{GHe 57,200 (Debit)}}$.

(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 $\boxed{\text{GHe 87,350}}$.