3. Sir Gawain Trading's bank statement for the month of January showed a balance per bank of P81, 000. Cash balance per general ledger is P77, 700 at the end of the month. Additional information for the month is as follows: a. Bank statement has P1, 200 bank service charge. b. Outstanding check as of January 31 amounted to P18,000. c. NSF check in the amount of P1, 680 was returned by the bank. d. Cash receipt in the amount of P15, 600 recorded in the company's books on September 30 does not appear on the bank statement. e. A credit memo (CM) in the amount of P3, 780 represents a customer's note Collected by the bank in the amount of P3, 600 with accrued interest of P180. Required: Prepare the bank reconciliation statement