Sellicks Ltd's bank reconciliation clerk is unable to reconcile the bank balance at 31 January. The balance of the Cash at Bank account, before any entries for transactions initiated by the bank, was $4,770.20 in the company records. The clerk's attempt at the bank reconciliation statement is as follows:

Cash balance as per bank statement$4,392.20 Cr

Add: Dishonoured cheque516.00

Less; Outstanding deposits708.00

Less: Bank charges 30.00

Add: Unpresented cheques876.00

Cash balance as per company records$5,046.20

Required

1. a correct bank reconciliation
2. the General Journal entries required by the reconciliation. Narrationsnotneeded
3. Post the above entries to the Cash at Bank General Ledger account