Lazy Company asked you to prepare its bank reconciliation statement as at 30 April 2019 based on the following data:

(1) Cash balance per bank statement on 30 April 2019 ($18200)

(2) Cash balance per book on 30 April 2019 ($28840)

(3) EFT receipts of dividend revenue earned on investment ($1260)

(4) EFT payment for rent expense ($6500)

(5) Bank service charge ($400)

(6) NSF cheque from a customer ($2700)

(7) Deposit in transit ($3400)

(8) Outstanding cheques ($2100)

(9) A cheque of $1,800 for insurance expense was recorded as $800 in the book.

Required: Prepare a bank reconciliation statement for Lazy Company as at 31 30 April 2019. (10marks)