$$180\mathrm{.}00,$ No$.284$ for $$269\mathrm{.}00,$ No$.862$ for $$226\mathrm{.}00,$ No$.863$ for $$228\mathrm{.}00,$ and No$.864$ for $$182\mathrm{.}00.$ Included with the statement was a credit memorandum of $$230\mathrm{.}00$ indicating the collection of a note receivable for Sandhill Company by the bank on October $25.$ This memorandum has not been recorded by Sandhill.

The company's ledger showed one Cash account with a balance of $$22,564\mathrm{.}00.$ The balance included undeposited cash on hand. Because of the lack of internal controls, Bret took for personal use all of the undeposited receipts in excess of $$3,819\mathrm{.}00.$ He then prepared the following bank reconciliation in an effort to conceal his theft of cash.

Cash balance per books, October $31$

$$22,564\mathrm{.}00$

Add: Outstanding checks

No$.862$

No$.863$

No$.864$

Less: Undeposited receipts

Unadjusted balance per bank, October $31$

Less: Bank credit memorandum

Cash balance per bank statement, October $31$

$$226\mathrm{.}00$

$228\mathrm{.}00$

$\frac{182\mathrm{.}00}{23,020\mathrm{.}00}$

$3,819\mathrm{.}00$

$19,201\mathrm{.}00$

$($a$)$ Prepare a correct bank reconciliation. $($Hint: Deduct the amount of the theft from the adjusted balance per books.$)($List items that