11E On 30 June, the bank account for Holmes Traders showed a debit balance of $13 418 and the bank statement showed a credit balance of $20 208. A comparison of the two sets of records disclosed:

• that there was a bank charge of $10

• that a direct credit from Emma and Tim Limited had been received for $1000 but was not included in the company’s records

• that the date of a deposit of $2450 was shown by Holmes Traders as 30 June, whereas the bank did not record the deposit until 1 July

• unpresented cheques totalling $8250.

Prepare a bank reconciliation statement at 30 June.