A trader’s Cash Book reported a bank overdraft of £5,240 as at 14 September 2012. Inquiries revealed the following:

(i) Deposits amounting to £11,600 are yet to be cleared as at that date.

(ii) The Cash Book does not record trade subscriptions of £30 and business rates of £240 paid by standing order.

(iii) £14 bank charges have been entered twice in the Cash Book.

(iv) Cheques amounting to £18,250 were not presented to the bank until after this date.

(v) A bank overdraft of £2,400 has been carried forward from one folio of the Cash Book to the next as a favourable balance of £2,400.

Required: 

Prepare a bank reconciliation statement as at 14 September identifying the actual balance at bank.