On 31 May 2016, the cash at bank account for P and Q limited showed a debit balance of $14,824 and the bank statement showed a credit balance of $18200. A comparison of two sets of records disclosed:

1) that there was a bank service of $24

2) unpresented cheque are as below:

cheque no. 210 --$2000

Cheque no. 211 $ 1200

3) that the date of deposit of $650 was shown by P and Q as 31 Mat, whereas bank did not record the deposit until 1 June 2016

4) the bank had collected $800 on behalf of P & Q on the maturity of a note

5) the bank statement shows interest received on the bank account, $50

Required:

Prepare the bank reconciliation statement of P and Q for the month ended at 31 May 2016.