$(1)$ Cash receipts for September $30$ recorded on the company's books were $$5,700$ but this amount does not appear on the bank statement.

$(2)$ The bank statement shows a debit memorandum for $$40$ for check printing charges.

$(3)$ Check No$.119$ payable to Mann Company was recorded in the cash payments journal and cleared the bank for $$248.$ A review of the accounts payable subsidiary ledger shows a $$36$ credit balance in the account of Mann Company and that the payment to them should have been for $$284.$

$(4)$ The total amount of checks still outstanding at September $30$ amounted to $$5,000.$

$(5)$ Check No$.138$ was correctly written and paid by the bank for $$409.$ The cash payment journal reflects an entry for Check No$.138$ as a debit to Accounts Payable and a credit to Cash in Bank for $$490.$

$(6)$ The bank returned an NSF check from a customer for $$360.$

$(7)$ The bank included a credit memorandum for $$2,560$ which represents collection of a customer's note by the bank for the company; principal amount of the note was $$2,500$ and interest was $$60.$ Interest has not been accrued.

Prepare a bank reconciliation for Lyleen Boat Company at September $30.($List items that increase balance as per bank & books first.$)$

LYLEEN BOAT COMPANY

Bank Reconciliation