Paul Consulting is trying to prepare its bank reconciliation statement. For this purpose, the following data is available: 1. The balances as per two books as at 30 September 2022 are as follows: Bank Statement Balance $28 507 (Credit) Cash at Bank Account Balance $27 271 (Debit) 2. The receipts of $1 092 have not been deposited. 3. The given data reveals that the cheques of $2 081 were issued but not presented. 4 A deposit from another customer for $450 was incorrectly credited into the bank account of Paul Consulting. 5. A cheque for the amount of $188 was returned marked "dishonoured" 6. Bank charges of $15 appeared in the bank statement. Required: Prepare a bank reconciliation for Paul Consulting at 30 September 2022.