29. Brown Company's bank statement for September 30 showed a cash balance of s1,350. The company's Cash account in its general ledger showed a $995 debit balance. The following information was also available September 30. a. A customer's check for $100 marked NSF was returned to charged the company's account 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 as of Brown Company by the bank. In addition, the bank appear on the September 30 bank statement. c. A $15 debit memorandum for checks printed by the bank was included with the canceled checks. d. Outstanding checks amounted to S1,145. 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 account. f. Included with the canceled checks was a check for $275, drawn on another company, Browne Inc. (a) Prepare a bank reconciliation as of September 30. (b) Prepare any necessary adjusting journal entries necessary as a result of the bank reconciliation