how to prepare correct bank reconciliation

The company's ledger showed one Cash account with a balance of $21,920.00. 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 $4,640.00. He then prepared the following bank reconciliation in an effort to conceal his theft of cash. Cash balance per books, October 31 $21,920.00 Add: Outstanding checks No. 862 $200.70 No. 863 249.00 No. 864 173.80 523.50 22.443.50 Less: Undeposited receipts 4.640.00 Unadjusted balance per bank, October 31 17,803.50 Less: Bank credit memorandum 113.50 Cash balance per bank statement, October 31 $17,690