On December 31, 2021 the Bank Statement shows an overdraft balance of $22,000 and the Cash account in the general ledger shows an overdraft of $22,500 for the same date.
The following discrepancies were noted on comparing the General Ledger with the Bank Statement for the same date:
1.	A cheque for $5,000 was deposited on December 27th, but has not been recorded on the bank statement.
2.	Cheques for $30,000 were issued during December 2021, but only $17,000 were cleared in the month.
3.	An amount of $1,000 for interest on overdraft balances was charged to the Bank Statement but we were only advised of this in January 2022.
4.	A deposit made for $4,000 at the beginning of the month does not appear on the bank statement.
5.	On December 17th, the bank statement shows a deposit for a dividend of $12,000 from a company where the H&R REIT has invested money. The same has been recorded in the general ledger on December 31, 2021.
6.	A cheque received of $2,500 shown in our general ledger was dishonoured at the bank.
Required:
Prepare a Bank Reconciliation statement as at December 31, 2021.