On 30 April 2021, the bank account for Ashish and Associates showed a debit balance of $13 418 and the bank statement showed a credit balance of $20 208. A comparison of the two sets of records disclosed that:

1. There was a bank charge of $10.
2. A direct credit from Emma and Tim Limited had been received for $1 000, but was not included in the records of Ashish and Associates.
3. The date of a deposit of $2 450 was shown by Ashish and Associates as 30 April 2021, whereas the bank did not record the deposit until 1 May 2021.
4. Unpresented cheques totalling $8 250.

Assessment Task:

Prepare a bank reconciliation statement as at 30 April 2021. (5 Marks)