The owner of Harry's Garden Supplies has completed a bank reconciliation and cannot get the bank's records to agree with the cash records of his business. He concludes that internal control has somehow failed and cash is being misappropriated. He asks you to check the records and confirm or otherwise his suspicions. He supplies the reconciliation statement at the end of last month, his cash records, and the most recent bank statement.

Last month's reconciliation statement is presented below.

Harry's Garden Supplies Bank Reconciliation as at 31 May 2020 Balance as per bank statement $ 4,328.90 Cr Add: Outstanding deposits 1,224.50 5,553.40 Less: Unpresented cheques 223.70 Balance as per Cash at Bank account 5,329.70 Dr