1. Prepare the bank reconciliation using the details below.

The cash account for ABC at Oct 31 indicated a balance of $36,847. The bank statement indicated a balance of $47,942 on Oct 31. Comparing the bank statement and accompanying cancelled checks and memos with the records revealed the following reconciling items:

1. Checks and outstanding total $15,217
2. A deposit of $150, representing receipts of Oct 31, had been made too late to appear on the bank statement
3. A check for $1,000 returned with the statement had been incorrectly recorded by ABC as $100. The check was for the payment to a vendor on account
4. A check drawn for $3,330 was erroneously charged by the bank as $333.
5. Bank service charges for Oct amounted to $75.

2. Make the applicable entries on the above bank reconciliation.