The cash account for california company disclosed a balance of $16,348.82 on october 31. The bank statement as of October 31 showed a balance of $ 19,711.75. The following information is also available:

a) California's bank account was charged on October 25 for a customer's uncollectible check in the amount of $1,927.

b) A 2-month, 8%, $1,350 customer's not dated Aughust 25 was factored to the bank and was dishonored by the customer on October 26. The bank charged California's account for $1,374.91, which includes fees of $6.91.

c)A customer's check for $580 was entered as $530 by both the depositor and the bank, but later was corrected by the bank.

d) Check number 661 for $1,838 was enterred in the cash disbursements journal at $ 1,383 and check number 652 for $47.50 was entered as $475.

e) Bank service charged of $54.81 were not yet recorded by California in October.

f)A bank memo stated that C.Colorado's note for $1,800 and interest of $74.20 had been collected on October 29, and the bank charged a $15 collection fee. No entry was recorded whe the note was sent to the bank for collection.

g) Receipts of October 29 for $5,450 were deposited November 1.

h) the following checks were outstanding on October 31:

No. 620 $1,075

621 $2,199.98

632 $2,765.25

670 $1,776.89

671 $567.56

673 $337.99

675 $375.80

676 $1,189.49

prepare a bank reconciliation as of October 31