Hong Kong’s Harbour View hotel prepares monthly bank reconciliation statements. You have collected the following information in connection with preparing Harbour View’s 31st December 20X1 bank reconciliation:

1. The bank account record maintained in Harbour View’s double entry accounting system has a 31st December 20X1 debit balance of $33,376 (this is aer the hotel’s record of receipts and payments for the month have been recorded in the account).

2. Bank statement balance on 31st December 20X1 is $34,290 credit.

3. Receipts for 31st December totalling $1,240 have been recorded in Harbour View’s books, but have yet to be deposited at the bank.

4. Cheques issued by the hotel that have not cleared the bank as at 31st December total $2,170.

5. The bank statement indicates that the Harbour View account has been Charged with fees of $32 during December.

6. The 31st December bank statement indicates interest of $16 has been credited to the HarbourView account during the month.

Required:
Prepare HarbourView hotel’s 31st December 20X1 bank reconciliation statement.