The following items were identified in the course of bank reconciliation as at 31 May 2012:

(i) The bank balance on that day as per the Cash Book was £46,400.

(ii) Bank charges of £36 have been entered twice in the Cash Book.

(iii) A favourable balance at bank of £23,400 has been carried forward from one folio of the Cash Book to the next as £32,400.

(iv) The debit side of the Bank account in the Cash Book has been added as £64,250 instead of £64,150.

(v) £11,400 received from John Curry, a customer, by credit transfer is not accounted for in the Cash Book.

(vi) £3,900 paid as insurance by direct debit is not accounted for in the Cash Book.

(vii) Deposits not cleared by this date were £22,700 and cheques yet to be presented £36,840.

Required: 

Prepare a bank reconciliation statement as at 31 May 2012.