The following information relates to the cash position of LDC:

1) Bank statement balance as at 30 june 2012 $70,124 credit.

2) Adjusted ledger bank $65274 debit.

3) Cash at bank balance as at 30 June 2012 $66,044 debit.

4) Receipts amounting to $2800 had not been deposited.

5) Cheques issued but not presented totalled $7850

6) The bank statement showed that the bank has charged the business account with fees of $50.

7) A $820 cheque was returned marked "dishonoured". The cheque had been received from CCC, a new customer.

8) Collection of note by bank $100

9) Bank made an error: A cheque payment of $200 by XYZ Ltd was charged to LDC account

Required: Prepare the bank reconciliation as at 30 June 2012 to reconcile the adjusted ledger bank balance with the bank statement balance. Prepare journal entries required.