The following is information for Tundra Realty:

a.Balance per the bank statement dated October 31, 2014, is $27,628.

b.Balance of the Cash account on the company books as of October 31, 2014, is $5,590.

c.$14,710 of customer deposits were outstanding as of September 30; this amount had been deposited to Tundra's account in October.

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

#8700, $988#8709, $12,630#8801, $650#8815, $148.e.The bank charged Tundra'saccount for a $2,365 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 $68.

g.A customer's cheque (Teresa Krant) for $7,030 had been deposited in the bank correctly but was recorded in the accounting records as $7,300.

h.Among the cancelled cheques is one for $290 given in payment of an account payable to Decker Company; the bookkeeper had recorded the cheque incorrectly at $920 in the company records.

i.The bank had collected a $22,300 note plus interest of $910. A fee of $65 was charged for this service.

j.A bank deposit of October 31 for $13,450 does not appear on the bank statement.

Prepare a bank reconciliation statement as of October 31, 2014.