Your assistant prepared the following bank reconciliation statement. It appears that the statement is unacceptable and the task of preparing a proper reconciliation falls upon you.

Brandon Company
Bank Reconciliation
May 31, 2017
Balance per books May 31			$9,550
Add:
Electronic Fund Transfer	$1,090
Deposit in transit	2,485		3,575
			$13,125
Deduct:
Bank charges	$20
NSF cheque, Rhonda Teal	520
Outstanding cheques	1,830
Error in cheque #78: correctly issued and processed by the bank for $782, but incorrectly recorded in the books as $736 (Accounts PayableDelta Co.)	46		2,416
Indicated bank balance			$10,709
Balance per bank statement			9,399
Discrepancy			$1,310