Part A (3 marks) Silver Ltd is preparing bank reconciliation statement for January. The following items are identitied. Outstanding deposit \$3:200 Outstanding EFTs $800 Cash balance as per company records $12.490 Cash balance as per bank statement $10900 The bank mistakenly included a deposit of $900 to silver Lids bank statement that related to Watsonia Stores. The bank correctly credited \$1230 to Silver Ltd. However, the cash receipts journal entry was incorrectly made for $1320. Required: Prepare the bank reconciliation statement for January