Bank reconciliation — practice question

Jenny operates a small trading business. On 29 February 2024, Jenny received her bank statement, which showed a credit balance of $1367. On that same date, the bank column in her cash book showed an overdraft balance of $1933. While checking the bank statement against the cash book, she noticed these entries on the bank statement but not in the cash book: February 26 M Stores, a credit customer, had paid by bank transfer $1900 26 Interest received $358 27 A cheque previously received from C Stores had been dishonoured $1121 28 Bank charges $125 28 A direct debit for electricity had been taken $290 These items were in her cash book, but they did not appear on her bank statement: February 23 A cheque paid to B Properties $1025 27 A payment by credit transfer to pay for rent and insurance $2300 28 A cheque received from a credit customer Y Traders was paid into the bank $792 After checking further, she found this mistake: A cheque made payable to D Sports $45 had been entered in the bank column of her cash book. The cheque had actually been drawn from her personal account to pay for her gym membership.