Simalan Drive Company's October 31, 2017 bank statement showed a cash balance of $82,370.68

while the company's general ledger Cash account for the same date showed a balance of $87,612.68.

(Marks 10)

A bank deposit of October 31 for $7,211.10 does not appear on the bank statement.

Cheques # 920 for $947.29, # 991 for $2,843.50, # 1030 for $1,971.34 and # 1064 for $824.66, written in October, had not cleared the bank during October.

Bank service charges for the month were $32.26 which is not recorded by the company

An NSF Cheque for $ 5,200.75 for a customer's cheque returned

A credit memo for $615.32 representing interest income collected by the bank for the company.

Prepare a bank reconciliation on October 31, 2017.