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It's a peculiar format for a bank reconciliation, but I think I understand it.
Think of the cash book as a T-account with debits on the left and credits on the right.
To reconcile starting with the cash book balance of $47,532, you would add the reconciling items of $3,000 and $13,000 = 16,000. Then subtract all the reconciling items on the debit side 17,000 + 7400 + 12000 + 940 = $37,340.
Realize that reconciling items can appear in the cash book because no entry has been made in the accounting records for the item. Once entries are made, the reconciling items would disappear because they would be accounted for in the bank and the book records.