The following information relates to the cash position of Cathy Fraser, loan broker.

1. Cash at Bank account balance as at 30 June 2019: $45 451 debit.

2. Bank statement balance as at 30 June 2019: $47 512 credit.

3. 30 June receipts amounting to $1820 have not been deposited.

4. Cheques issued but not presented total $3468.

5. A $312 cheque was returned marked ‘dishonoured’. The cheque had been received from J. Simms, a new customer.

6. A $750 deposit made by L. Richards was incorrectly credited to the bank account of Cathy Fraser.

7. The bank statement shows that the bank has charged the business’s account with fees and charges of $25.

8. Items 4, 5 and 6 have not yet been entered in the cash journals.

Required

Prepare a bank reconciliation at 30 June 2019, assuming that items 4, 5 and 6 are already recorded in the cash journals.