hen Cullumber Holdings Ltd$.$ received its bank statement for the month of October, it showed that the company had a cash balance

$$24,294$ as at October $31.$ Cullumber's general ledger showed a cash balance of $$24,400$ at that date. A comparison of the bank

atement and the accounting records revealed the following information:

Bank service charges and debit and credit card processing fees for the month were $$76.$

Acheque in the amount of $$748$ from one of Cullumber's customers that had been deposited during the last week of October

was returned with the bank statement as $"$NSF$."$

Cheque #$3421,$ which was a payment for utilities expenses, had been correctly written for $$1,096$ but had been incorrectly

recorded in the general ledger as $$880.$

Cullumber had written and mailed out cheques with a value of $$3,436$ that had not yet cleared the bank account.

During the month, the bank collected a $$2,560$ note receivable plus the outstanding interest of $$230$ on behalf of Cullumber.

The interest had already been accrued by Cullumber.

The cash receipts for October $31$ amounted to $$5,292$ and had been deposited in the night deposit chute at the bank on the

evening of October $31.$ These were not reflected on the bank statement for October. Prepare the bank reconcilliation at October $31$