The accounting cash book of AL Pte Ltd showed a balance at the bank of $15,300 on 30 April 20X1. On the same date, the bank statement balance of AL Pte Ltds bank account was $12,800. The difference was accounted for as follows: (i) Outstanding cheques for $4,500 sent to creditors on 30 April were not cleared by the bank until 8 May. (ii) Cheques amounting to $7,520 deposited into the bank on 30 April were not credited by the bank until 2 May. (iii) A standing order for a charitable subscription of $200 had been paid by the bank on 19 April but no entry had been made in the cash book. (iv) A cheque paid by AL Pte Ltd for rent on 7 April reflected on the bank statement as $2,190 had been wrongly entered in the cash book as $2,910. Required: Prepare the bank reconciliation statement and provide the necessary journal entries with journal narratives.