The following is information for Dundee Realty:

a$.$ Balance per the bank statement dated October $31,2023,$ is $$26,946.$

b$.$ Balance of the Cash account on the company books as of October $31,2023,$ is $$5,580.$

c$.$ $$14,690$ of customer deposits were outstanding as of September $30$ ; this amount had been deposited to Dundee's account in October.

d$.$ Cheques written in October that had not cleared the bank as of October $31$ were:

#$8700,$$$986$

#$8709,$$$12,610$

#$8801,$$$630$

#$8815,$$$146.$

e$.$ The bank charged Dundee's account for a $$2,355$ cheque of the E$-$Zone Networks; the cheque was found among the cancelled cheques returned with the bank statement.

f$.$ Bank service charges for October amount to $$66.$

g$.$ A customer's cheque $($Teresa Krant$)$ for $$7,060$ had been deposited in the bank correctly but was recorded in the accounting records as $$7,600.$

h$.$ Among the cancelled cheques is one for $$270$ given in payment of an account payable to Decker Comp$ny; the bookkeeper had recorded the cheque incorrectly at $$720$ in the company records.

i$.$ The bank statement showed an electronic fund transfer of $$22,990$ for a customer payment. A bank service fee of $$55$ was charged.

j$.$ A bank deposit of October $31$ for $$13,430$ does not appear on the bank statement.

Required:

Prepare a bank reconciliation statement as of October $31,2023.$

DUNDEE REALTY