WhenSheridanHoldings Ltd. received its bank statement for the month of October, it showed that the company had a cash balance of $15,950as at October 31.Sheridan's general ledger showed a cash balance of $17,542at that date. A comparison of the bank statement and the accounting records revealed the following information:

1.Bank service charges and debit and credit card processing fees for the month were $58.

2.A cheque in the amount of $532from one ofSheridan's 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 $790but had been incorrectly recorded in the general ledger as $628.

4.Sheridanhad written and mailed out cheques with a value of $2,446that had not yet cleared the bank account.

5.During the month, the bank collected a $1,840note receivable plus the outstanding interest of $166on behalf ofSheridan. The interest had already been accrued bySheridan.

6.The cash receipts for October 31 amounted to $5,292and had been deposited in the night deposit chute at the bank on the evening of October 31. These were not reflected on the bank statement for October.

Prepare the bank reconciliation at October 31.