The following balances and transactions relate to Adaeze Enterprises for the month of October 2023: The cash book showed a credit balance of N12,600 on 31 October 2023, while the bank statement showed a debit balance of N5,300 on the same date. On investigation, the following differences were discovered: (i) Cheques received from customers amounting to N9,800 had been recorded in the cash book but had not yet been credited by the bank. (ii) A cheque for N4,200 drawn in favour of a supplier was recorded in the cash book but had not yet been presented to the bank. (iii) The bank had directly debited Adaeze's account with loan repayment of N3,500, which had not been recorded in the cash book. (iv) Dividends of N1,800 were credited directly to the bank account by a company in which Adaeze held shares; this was not in the cash book. (v) The bank statement showed bank charges of N600 which had not been entered in the cash book. (vi) A cheque for N2,100 received from a customer and recorded in the cash book was dishonoured by the bank. (vii) A cheque payment of N3,300 to a creditor was incorrectly recorded in the cash book as N3,030. (a) Prepare the updated Cash Book for Adaeze Enterprises as at 31 October 2023, clearly showing the adjusted balance. (8 marks) (b) Prepare a Bank Reconciliation Statement as at 31 October 2023 to reconcile the adjusted cash book balance with the bank statement balance. (8 marks) (c) Explain the meaning of the term 'unpresented cheques' as used in bank reconciliation. (2 marks) [Total: 18 marks]