N Luck has just updated his cash book which now has a balance of £208.96 (Dr). However, this still disagrees with the balance on the bank statement at the end of May 2014. Based on the information that follows relating to outstanding cheques, produce a bank reconciliation statement as at 31 May 2014 and verify that the balance on the bank statement is £395.35.

● Unpresented cheque 100056: £190.56

● Unpresented cheque 100057: £214.33

● Unpresented cheque 100058: £646.75

● Lodgement: K Davies: £865.25