On December $31,2004,$ Shoppers Fair Supermarket cash book $($bank column$)$ showed a balanceof $$630\mathrm{.}91,$ but his bank statement showed a bank overdraft of $$1128\mathrm{.}93.$ The followingdiscrepancies account for the difference:a$)$ b$)$ Interest on fixed deposit $$160$ was credited shoppers Fairs bank account, but no entryhad been made in the cash book.Cheques paid to the following Creditors had not yet been presented for payment:Chevell Martin $$110\mathrm{.}30$Rickesha McVen $$42\mathrm{.}60$Cassandra Holmes $$22\mathrm{.}41$Sabbean Forrest $$99\mathrm{.}62$c$)$ d$)$ The following standing orders had been paid by the bank, but no entry had been made inthe cash book:Insurance $$1100\mathrm{.}00$Monthly Rental $$585\mathrm{.}00$A cheque paid to M Cole was entered in the cash book as $$50\mathrm{.}00$$$55\mathrm{.}00$ had been entered correctly in the bank statement bute$)$ The bank had deducted charges of $$14\mathrm{.}25$ but no record of this had been made in the cashbookf$)$ Cash sales of $$490\mathrm{.}52$ on March $31$ had not yet been recorded in the bankYou are required to prepare bank reconciliation statement starting with the bank statement