Here is the following information related to the settlement of the bank in the books of Salem stores with the account statement received from the bank 1- The balance on December 31, 2010 according to the bank statement was 14,000 dinars, while the bank's balance, according to Salem's books, was 9,000 dinars. 2. The facility deposited an amount of 500 dinars in cash into the account in the bank on December 31, 2010 after the bank's working hours, but the deposited amount did not appear in the account statement 3- It was found that the following issued checks have not yet been paid, Check No. 11 for 3000 dinars, Check No. 42 for 1100 dinars. 4- The bank attached to the account statement additional notices stating that the bank collected a bill of 2000 dinars on 12/30/2010, however, the establishment did not record this notice in the books. 5 The bank returned a check amounting to 790 dinars for the lack of a balance for the customer Essam, which Salem shops had deposited in its account on a previous date, and he registered it on the account of Salem stores, and also recorded an amount of 10 dinars on the account of the stores, and this is bank expenses that represent the price of check books, note that these items were not recorded in Salem's stores 6- Check No. 50, amounting to 1600 dinars, was paid correctly by the bank to the supplier Juma, but it recorded a mistake in the amount of 1800 dinars in Salem's stores books. Required: Make the bank reconciliation memorandum on December 31, 2010