Silver Ltd is preparing bank reconciliation statement for January. The following items are identified. Outstanding deposit $3200 Outstanding EFTs $800 Cash balance as per company records $12310 Cash balance as per bank statement $10900 The bank mistakenly included a deposit of $900 to Silver Ltd's bank statement that related to Watsonia Stores. The bank correctly debited $1230 to Silver Ltd. However, the cash payment journal entry was incorrectly made for $1320. Required: Prepare the bank reconciliation statement for January