The following information was available to reconcile Montrose Company$$s book balance of Cash with its bank statement balance as of October $31,2017$:

a$.$

After all posting was completed on October $31,$ the company$$s Cash account had a $$16,552$ debit balance, but its bank statement showed a $$36,756$ balance.

b$.$

Cheques #$296$ for $$1,670$ and #$307$ for $$15,967$ were outstanding on the September $30$ bank reconciliation. Cheque #$307$ was returned with the October cancelled cheques, but cheque #$296$ was not. It was also found that cheque #$315$ for $$1,118$ and cheque #$321$ for $$2,504,$ both written in October, were not among the cancelled cheques returned with the statement.

c$.$

In comparing the cancelled cheques returned by the bank with the entries in the accounting records, it was found that cheque #$320$ for the October rent was correctly written for $$7,090$ but was erroneously entered in the accounting records as $$7,900.$

d$.$

A credit memo enclosed with the bank statement indicated that there was an electronic fund transfer related to a customer payment for $$21,100.$ A $$150$ bank service charge was deducted. This transaction was not recorded by Montrose before receiving the bank statement.

e$.$

A debit memo for $$4,064$ listed a $$4,003$ NSF cheque plus a $$61$ NSF charge. The cheque had been received from a customer, Jefferson Tyler. Montrose had not recorded this bounced cheque before receiving the statement.

f$.$

Also enclosed with the statement was a $$92$ debit memo for bank services. It had not been recorded because no previous notification had been received.

g$.$

The October $31$ cash receipts, $$2,692,$ were placed in the bank$$s night depository after banking hours on that date and this amount did not appear on the bank statement.

Required:

$1.$ Prepare a bank reconciliation for the company as of October $31,2017.$