Refer to the information given below:

1. The October 31 cash balance in the general ledger is $866.

2. The October 31 balance shown on the bank statement is $408.

3. Checks issued but not returned with the bank statement were No. 462 for $23 and No. 483 for $43.

4. A deposit made late on October 31 for $442 is included in the general ledger balance but not in the bank statement balance.

5. Returned with the bank statement was a notice that a customers check for $73 that was deposited on October 25 had been returned because the customers account was overdrawn.

6. During a review of the checks that were returned with the bank statement, it was noted that the amount of Check No. 471 was $65 but that in the companys records supporting the general ledger balance, the check had been erroneously recorded as a payment of an account payable in the amount of $56.

Required:

Prepare a bank reconciliation as of October 31 from the above information. (Total the entries of the same account together, when entering in the bank reconciliation statement.)