3. Donovan Company received a bank statement for the month of September 2018, which showed a balance per bank of $4,200. The company's Cash account in the general ledger showed a balance of $2,800 at September 31. Other information that may be relevant in preparing a bank reconciliation for September follows: a. The bank returned an NSF check from a customer for $515. b. The company recorded cash receipts of $810 on September 30 but this amount does not appear on the bank statement. A payroll check correctly written and paid by the bank for $2,480 was incorrectly recorded in the cash payments journal for $2,840. d. Checks which were written in August but still had not been presented to the bank for payment at September 30 amounted to $350. The bank included a credit memorandum for $1,200, which represents a collection of a customer's note by the bank for the company; principal amount of the note was $900 and the remainder was interest. f. The bank included a $25 debit memorandum for service charges for the month of September. Checks written in September which have not been paid by the bank at September 30 amounted to $840. g. structions: 1. Prepare a bank reconciliation for Donovan Company for September which reconciles the balance per books and the balance per bank to their adjusted correct balances. 2. Prepare general journal entries to adjust the cash account