On 31 May 2016, the cash at bank account for P80. Ltd showed a debit balance of $14,324 and the bank statement showed a credit balance of 13,200. A comparison of the two sets of records disclosed: 1) that there was a bank service fee of $24 2] unpresented cheques are as below: :- cheque No. 210 $2000 a cheque No. 211 - $1200 3] that the date of a deposit of $650 was shown by P&C1 as 31 May, whereas bank did not record the deposit until 1 June 2016 4] the bank had collected $800 on behalf of P810. Ltd on the maturity of a note 5] the bank statement shows interest received on bank account, $50 Required: Prepare the bank reconciliation statement for P&Q for the month ended at 31 May 2016