Refer to the information given below:

The October 31 cash balance in the general ledger is $853.

The October 31 balance shown on the bank statement is $375.

Checks issued but not returned with the bank statement were No. 462 for $13 and No. 483 for $57.

A deposit made late on October 31 for $463 is included in the general ledger balance but not in the bank statement balance.

Returned with the bank statement was a notice that a customers check for $76 that was deposited on October 25 had been returned because the customers account was overdrawn.

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.)