3. Brown Company's bank statement for September 30 showed a cash balance of $1,350. The company's Cash account in its general ledger showed a $1,870 debit balance. The fol as of September 30. a. A customer's check for $100 marked NSF was returned to Brow bank charged the company's account a $25 processing fee. b. The September 30 cash receipts, $1,250, were on that date and did not appear on the September 30 bank statement. lowing information was also available n Company by the bank. In addition, the placed in the bank's night depository after banking hours c. A $15 debit memorandum for checks printed by the bank was included with the canceled checks. Outstanding checks amounted to $1,145. e. Included with the canceled checks was a check for $275, drawn on another company, Browne Inc. Part A: Prepare a bank reconciliation as of September 30. (4 points) Part B: Prepare the journal entries related to the bank reconciliation on September 30. (2 points) Date Account Name Debit Credit durine the current payroll period and earns $20 per hour. Assuming the l and individual amounts to be withheld for