Prepare the bank reconciliation statement of Naidoo Stores as at 30 September 2018.

The following information for September 2018 relates to Naidoo Stores:

R

a) Totals of the bank columns in the cash journal at 30 September 2018:

Cash receipts journal8 658

Cash payments journal7 932

b)Credit balance per bank account in the general ledger at 31 August 2014800

c)Unfavourable balance per bank statement at 31 August 2014104

d)Items appearing in the cash journal but not on the bank statement:

A deposit on 30 September 2018808

Cheque no.2894 issued on 30 September 2018 to pay telephone account450

e) Items appearing on the bank statement but not in the cash journals:

Bank charges35 Interest on bank overdraft85

A direct deposit made by Parsons, a debtor300 A cheque issued by Donald returned by the bank marked "R/D"90

A deposit meant for another client of the bank175

f) Cheque no. 867 for R118 issued to Ross Ltd, a creditor, during the month was recorded as R181 in the cash payments journal. This mistake was discovered when the CPJ was compared with the bank statement.