1. Silver Ltd has a jewellery shop on the West Coast. Silver Ltd received their bank statement for the month ended 31 March, and reconciled the statement balance to the 31 March balance in the general ledger cash account. The Adjusted Cash Balance was determined to be $11,200.00 Dr for the business ledger account ($11,200.00 Cr for the Bank). The reconciliation included the following:

1. 31 March receipts amounting to $2,345.61 have not been deposited.
2. Outstanding cheques totalled $825.00
3. The bank statement shows that the bank has charged the businesss account with fees and charges of $15.00
4. A cheque written for $38.00 appeared incorrectly on the bank statement as $83.00

Required:

Prepare a bank reconciliation statement for Silver Ltd at 31 March