The cash position for Jupiter's Cafe for October 2021 is presented below. The business records reveal that the totals of the cash receipts and cash payments journal for October 2021 are $254,500 and $265,000 respectively before considering any of the items appearing on the bank statement. The following items appeared on the October 2021 bank statement but not on the cash receipts or cash payments journals: o a dishonoured cheque from Shawn Traders for $1,800. o a credit for interest of $100. o bank fees of $200 in the debit column. The following items appeared in the cash receipts and cash payments journals but not on the bank statement: o cheque number 103667 for $7,500 recorded correctly in the cash payment journal but incorrectly as $7,050 in the bank statement. O A deposit of $5,040 on 31 October. Additional information: o The business cash at bank account showed a debit balance of $24,800 at 30 September 2021. o On 31 October 2021 the bank statement showed a credit balance of $22,810. o Cheque number 103571 for the amount of $15,000 from the September 2021 bank reconciliation statement is not appearing in the October 2021 bank statement. Prepare Jupiter Cafe's Bank Reconciliation Statement as at October 2021.