When Sunland Holdings Ltd. received its bank statement for the month of October, it showed that the company had a cash balance of $17,345 as at October 31. Sunlands general ledger showed a cash balance of $19,240 at that date. A comparison of the bank statement and the accounting records revealed the following information:

1.		Bank service and credit card charges for the month were $7.
2.		A cheque, in the amount of $630, from one of Sunlands customers that had been deposited during the last week of October was returned with the bank statement as NSF.
3.		Cheque #3421, which was a payment for utilities expenses, had been correctly written for $860 but had been incorrectly recorded in the general ledger as $680.
4.		Sunland had written and mailed out cheques with a value of $2,560 that had not yet cleared the bank account.
5.		During the month, the bank collected a $2,800 note receivable plus the outstanding interest of $252 on behalf of Sunland. The interest had already been accrued.
6.		The cash receipts for October 31 amounted to $6,690 and had been deposited in the night drop slot at the bank on the evening of October 31. These were not reflected on the bank statement for October. Prepare a bank reconciliation at oct. 31 (List items that increase balance as per bank & books first.)