Holder Company deposits all cash receipts intact each day and makes all payments by check. On October 31, after all posting was completed, its Cash account had a debit balance of \(\$ 4,325\). The bank statement for the month ended on October 31 showed a balance of \(\$ 3,988\). Other data are:

1. Outstanding checks total \(\$ 425\).

2. October 31 cash receipts of \(\$ 838\) were placed in the bank's night depository and do not appear on the bank statement.

3. Bank service charges for October are \(\$ 14\).

4. Check No. 772 for store supplies on hand was entered at \(\$ 405\), but paid by the bank at its actual amount of \(\$ 315\).

Prepare a bank reconciliation for Holder Company as of October 31. Also prepare any necessary journal entry or entries.