The following information relates to the cash position of Anas Hair Salon, owned and operated by Ana T:

1. Cash at Bank account balance in the ledger as at 30 June 2022: $45,451Dr.

2. The bank statement of Anas Hair Salon received from its bankers as at 30 June 2022: $47,512Cr.

3. The 30 June receipts amounting to $1,820 have not been deposited.

4. Cheques issued but not presented total $3,468.

5. On 28th June, a $312 cheque was returned marked dishonoured. The cheque was forwarded by a new customer, P. Huang (was deposited on 15 June).

6. A $750 deposit made by R. Poem was wrongly credited to the bank account of Ana T.

7. As per the bank statement, the bank has charged the businesss account with fees and charges of $25.

Required

Prepare a bank reconciliation statement at 30 June 2022. (11 marks)