Q.1 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: Make bank reconciliation for Paul Consulting at 30 September 2022.