On 31 May 2000, Susan's bank account shows an overdraft of £3,229. The bank statement dated 31 May 2000 shows an overdraft of £1,351.

Comparison of Susan's ledger and the bank statement reveals the following discrepancies:

(a) Unpresented cheques amount to £2,820.

(b) Outstanding lodgements amount to £450.

(c) Bank charges of £37 were made on 31 May 2000. These charges have not been entered in Susan's ledger.

(d) A cheque for £500 received from J Giles and paid into the bank account was not honoured. The bank has debited Susan's account with the amount of the cheque.

(e) A cheque for £327 paid to P Jarvis was shown incorrectly as £372 in Susan's ledger.

Required:

Write up Susan's bank account as necessary and then prepare a bank reconciliation as at 31 May 2000.