On December 31, 2005 Carl Supreme Ventures 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 to shoppers fair bank account, but no entry had been made in the cash book.

1. Cheques paid to the following creditors had not year been presented for payment:

Kelly Paul $110.30

Sampson King $42.60

John Claude $22.41

Paulette sing $99.62

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

Insurance $1100.00

Monthly Rental $585.00

1. A cheque paid to J Coleson $55.00 had been entered correctly in the bank statement but was entered in the cashbook as $50.00

1. The bank had deducted charges of $14.25 but no record of this had been made in the cash book
2. Cash sales of $490.52 on March 31 had not yet been recorded in the bank

You are required to prepare a bank reconciliation statement starting with the bank statement balance

Please show detailed workings