The following is information for Dundee Realty:

1. Balance per the bank statement dated October 31, 2020, is $25,950.
2. Balance of the Cash account on the company books as of October 31, 2020, is $5,545.
3. $14,620 of customer deposits were outstanding as of September 30; this amount had been deposited to Dundees account in October.
4. Cheques written in October that had not cleared the bank as of October 31 were: #8700, $955 #8709, $12,540 #8801, $560 #8815, $139.
5. The bank charged Dundees account for a $2,320 cheque of the E-Zone Networks; the cheque was found among the cancelled cheques returned with the bank statement.
6. Bank service charges for October amount to $59.
7. A customers cheque (Teresa Krant) for $7,050 had been deposited in the bank correctly but was recorded in the accounting records as $7,500.
8. Among the cancelled cheques is one for $480 given in payment of an account payable to Decker Company; the bookkeeper had recorded the cheque incorrectly at $840 in the company records.
9. The bank statement showed an electronic fund transfer of $22,110 for a customer payment. A bank service fee of $80 was charged.
10. A bank deposit of October 31 for $13,350 does not appear on the bank statement.

Required: 1. Prepare a bank reconciliation statement as of October 31, 2020.