On December 31, 2004, BhoppersFair Supermarket cash book (bank column) showed a balance of $630.91, but his bank statement showed a bank overdraft of $1128.93. The following discrepancies account for the difference:

1. Interest on fixed deposit $160 was credited Bhopper's Fairs bank account, but no _entry had been made in the cash book.
2. Cheques paid to the following Creditors had not yet been presented for payment:

Chevell Martin	$] J0.30
Rickesha McVen	$42.60
Cassandra Holmes	$22.41
Sabbean Forrest	$99.62

1. The following standing orders had been paid by the bank, but no entry had been made in the cash book:

Insurance Monthly Rental

$1100.00

$585.00

1. A cheque paid to M Cole $55.00 had been entered correctly in the bank statement but was entered in the cash book as $50.00

1. The bank had deducted charges of $14.25 but norecord of this had been made in the cash book

1. Cash sales of $490.52 on March 31 had not yet been recorded in the bank

You are required to prepare bank reconciliation statement starting with the bank statement balance. (15 marks)