The cash book of M/s. Boss & Co. showed a balance of $45,000 on May 31, 2022. 1. Cheques issued before May 31, 2022, amounting to $25,940 had not been presented for encashment. 2. Two cheques of $3,900 and $2,350 were deposited into the bank on May 31 but the bank gave credit for the same in June 2022. 3. There was also a debit in the passbook of $2,500 in respect of a cheque dishonored on 31.5.2022. 4. Bank credited $1,000 into the bank account but was not recorded in the cash book. Prepare a bank reconciliation statement as on May 31, 2022