on 30th December 2018 , the cash book (bank column) of mutai showed a debit balance of sh

on 30th December 2018 , the cash book (bank column) of mutai showed a debit balance of sh. 89,468 which did not agree with the bank statement balance. subsequently the following discrepancies were revealed
a) A cheque of sh. 31,084 paid to George ontango was recorded in the cashbook as sh. 31,184 .
b) Bank commission charges of sh 16,956 and bank interest charges of sh. 10,910 had been entered in the bank statement but not in cashbook
c) A cheque of sh. 2,931 received from a debtor had been dishonored
d) A cheque of 1,510 paid to a creditor has been entered twice in the cashbook
e) cheques deposited amounting to sh. 189,560 we're not recorded in the bank statement
f) cheques amounting to sh. 39,580 had not been presented for payment
g) An amount of sh. 21,010 had been deposited directly into the bank by a customer
h) a standing order of sh. 1,500 had been paid to the bank.
required
1) prepare an updated cashbook
2) prepare a bank reconciliation statement