2. Brown Company's bank statement for September 30 showed a eash balance of $1,350. The company's Cash account in its general ledger showed a $995 debit balance, The following information was also available as of September 30 . a. A $125 debit memoranda is included with the bank statement and dealt with a customer's check for $100 marked NSF and retumed to Brown Company by the bank. In addition, the bank charged the company's a $25 processing fee. b. The September 30 cash receipts, \$1,250, were placed in the bank's night depository after banking hours on that date and this amount did not appear on the September 30 bank statement. c. A $15 debit memorandum for checks printed by the September 30 bank was included with the canceled checks. d. Outstanding checks amounted to \$1.145. e. A customer's note for $900 was collected by the bank. A collection fee of $25 was deducted by the bank and the difference was deposited in the aceount. r. Included with the canceled checks was a check for $275, drawn on another company, Browne Inc. (Bank deducted the check from the wrong account. It was recorded correctly on the books.) (a) Prepare a bank reconciliation as of September 30 . (b) Prepare any necessary adjusting joumal entries necessary as a result of the bank reconciliation