On 31st March, 2018, there was a credit balance of $12,040 in the pass book of Steve. It was subsequently discovered that: (a) The receipt side of the bank column of the cash book had been overcast by $2,000. (b) Cheques amounting to $7,520 were deposited and entered in books but not cleared. (c) Cheques issued amounting $10,460 have not been presented. (d) Discount allowed $220 has been entered in the bank column instead of the discount Column. (e) A credit note of $580 received from the bank in March, 2018 has not been entered in the books. You are required to prepare the bank reconciliation statement.