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On October 31, Crane Mainframe Ltd, (CML, recelved its hank statement from Provincial Bank. It stated that CML had a balance of $9,660 at October

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On October 31, Crane Mainframe Ltd, (CML, recelved its hank statement from Provincial Bank. It stated that CML had a balance of $9,660 at October 31 . The compary's general ledger showed a cash balance of $10,220 at that date. A comparison of the bank statement and the accounting records revealed the following informatione Bank service charges for the month were $40. The compary had written and malled out cheques with a value of $1.530 that had not yet cleared the bank. - Acheque from one of CML's customers in the amount of $900 that had been deposited during the last week of October was returned with the bank statement ar NSF. An electronic funds transfer payment (EFT) of $250 foc monthly insurance expense was autornutically deducted from CME's bank account on October 22. CML's bookkeeper had forgotten to record this transaction. During the menth, the company's bookkecper had recorded a checue (i 1872 ) paid for utilities an $575 rather than 5755 (which was the amount written on the cheque and processed by the banil. The cash receipts for October 31 amounted to $820 and had been deposited in the night drop slot at the bank on the evening of October 31. These were not reflected on the bank statement for Detober. Propare the bank reconcillation for CML at October 31

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