Orient Fitness Club Ltd. operates 3 gyms in Lahore. For its Gym-1, On October 31, 2015, the business

received its bank statement from Standard Bank for one of its gyms. The statement shows cash balance

of $900. The statement includes EFT rent collection of $405, a service charge of $7, NSF checks

totaling $45, and a $26 charge for printed checks. In reviewing the cash records, the business identified

outstanding checks totaling $460 and a deposit in transit of $1,765. During October, the business

recorded a $260 check by debiting Salaries Expense and crediting Cash for $26. The businesss Cash

account shows an October 31 balance of $2,112. On close inspection, the accountants for the business

figure out that other two gyms have similar accounts, the only difference is that Gym-2 and Gym-3 are

bigger and have accounts two times (2X) and 2.5 times (2.5X) higher than Gym-1, respectively.

Required: Prepare Bank Reconciliation Statement Orient Fitness Club. The Bank Reconciliation

Statement should be consolidated one (all 3 branches of gyms).