10. Bank reconciliation: On September 30, Artisan Company's cash balance per its general ledger is $5,970. The bank's cash balance per the September 30 bank statement is $3,900. The following information is gathered from the bank statement and Concrete Company's records: Checks outstanding Deposits outstanding Interest earned on bank account Service fee NSF check (from customer on account) $1,325 3,291 26 10 120 a. What is Artisan Company's correct ending balance of cash on September 30 per the reconciliation? Show your calculations. (2 points) b. What journal entry should the company make after performing the bank reconciliation to record any items that increase cash? (1 point) c. What journal entry should the company make after performing the bank reconciliation to record any items that decrease cash? (1 point)