3. Lambert Canoe Compary's bank statement for the month of September showed a balance per bank of 57,000 . The company's Cash acoount in the general ledaer had a balance of $5,459 at September 30, Other information is as follows: (1) Cash rectipts for September 30 recorded on the company/s books were 55700 but this amount does not dpposi an the bank statement (2) The bank statement shows a debit memorandum for 540 for chock printing charges. (3) Check No, 119 payable to Siler Company was recorded in the cash payments journal and cleared the bank for $248 : A review of the accounts payable subsidary ledger shows a $36 credit balance in the account of Sier Company and that the payment to them should have been for 5284 . (4) The total amount of checks stil outstanding at September 30 amounted to $5,000. (5) Check No. 138 was correctly wisten and paid by the bark for 5409 . The cash payment journal refiects an entry for Check No. 138 as a debit to Accounts Payablo and a credit to Cash in Bank for 3490 (6) The bank returned an Ns5 checkfrom a customer for 1900. (7) The bank included a credit memorandim for 52,560 which represents colection of a customer's note by the bank for the comsanyi prinicipal ariourt of the note was 52,000 and interest was 560 . Interest has not been accrued. Instructions (a) Prepare a barik reconciliation for Lambert Canoe Compary at September 30 (b) Prepare any adjusting entries necessary as a result of the bank reconcilation