Refer to the information given below. The October 31 cash balance in the general ledger is $865. The October 31 balance shown on the bank statement is $395. Checks issued but not returned with the bank statement were No 462 for $16 and No 483 for $54 A deposit made late on October 31 for $459 is included in the general ledger balance but not n the bank statement balance. Returned with the bank statement was a notice that a customer's check tor $72 that was deposited on October 25 had been returned because the customer's account was overdrawn. During a review of the checks that were returned with the bank statement, it was noted that the amount at Check No. 471 was $65 but that n the company's records supporting the general ledger balance, the check had been erroneously recorded as a payment of an account payable m the amount of $S6. Required: Prepare a bank reconciliation as of October 31 from the above information