Catalina Holdings Ltd$.($CHL$),$ a Calgary$-$based property management company, is owned by Leslie Smeal. Leslie received the monthly statement for the company, which showed a balance of $$27,416\mathrm{.}89$ at October $31,2020.$ She is trying to prepare a bank reconciliation for CHL$\text{'}$s bank account. The balance in the Cash account in the company's accounting system at that date was $$22,325\mathrm{.}81.$ Leslie reviewed the bank statement and the company's accounting records and noted the following.

After comparing the cheques written by the company and those deducted from the bank account in October, Leslie determined that all six cheques $($totalling $$6\mathrm{.}180)$ that had been outstanding at the end of September were processed by the bank in October. However, two of the cheques that had been written in October and mailed by CHL had not been cashed. These were cheques #$5109$ for $$11,545\mathrm{.}50$ and #$5112$ for $$5,794\mathrm{.}27.$

A review of the deposits showed that a deposit made by the company on September $30$ for $$11,532$ was recorded by the bank on October $1,$ and a deposit of $$14,358\mathrm{.}60$ that was made through the night deposit slot late on the evening of October $31$ was recorded in the company's accounting system but had not yet been recorded by the bank.

The October bank statement also showed the following:

Service fees of $$87\mathrm{.}50$ were deducted.

Interest of $$23\mathrm{.}99$ was deposited.

A cheque for $$1,198\mathrm{.}58$ that had been part of CHL$\text{'}$s deposit on October $23$ was not honoured by the bank because the client had insufficient funds.

Cheque #$5101,$ which was for a utility payment, was incorrectly recorded by CHL$\text{'}$s bookkeeper as $$420\mathrm{.}00$ when the actual cheque was for $$240\mathrm{.}00($which was the correct amount owing by CHL $).$

A customer had transferred $$3,192\mathrm{.}00$ to CHL$\text{'}$s account electronically to settle the balance they owed CHL$.$

Prepare a bank reconciliation as at October $31.($Hint: Items that were outstanding last month but have been processed this month should no longer affect the bank reconciliation, since both the company and the bank now have them recorded.$)($List items that increase balance as per bank and books first. Enter answers to $2$ decimal places, eg$.125\mathrm{.}25.)$

Catalina Holdings Ltd$.$

Bank Reconciliation

As of October $31,2020$