Paul Consulting is trying to prepare its bank reconciliation statement. For this purpose, the following data is available:

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)

The receipts of $1 092 have not been deposited.

The given data reveals that the cheques of $2 081 were issued but not presented.

A deposit from another customer for $450 was incorrectly credited into the bank account of Paul Consulting.

A cheque for the amount of $188 was returned marked dishonoured.

Bank charges of $15 appeared in the bank statement.

Required: Prepare a bank reconciliation for Paul Consulting at 30 September 2022.