3Given the following information, determine the adjusted cash balance per books from the following information Balance per books as of June 30, $8,600. Outstanding checks, $820. NSF check returned with bank statement, S 130. Deposit mailed the afternoon of June 30, $300. Check printing charges, $30. Interest earned on checking account, $12 a. b. C. d. e. f. nterest eaned on checking account, $12 4. Lyleen Boat Company's bank statement for the month of September showed a balance per bank of $7,000. The company's Cash account in the general ledger had a balance of $5,459 at September 30. Other information is as follows: Cash receipts for September 30 recorded on the company's books were $5,700 but this amount does not appear on the bank statement. The bank statement shows a debit memorandum for $40 for check printing charges. Check No. 119 payable to Mann Company was recorded in the cash payments journal and cleared the bank for $248. A review of the accounts payable subsidiary ledger shows a $36 credit balance in the account of Mann Company and that the payment to them should have been for $284. a. b. c. d. The total amount of checks still outstanding at September 30 amounted to $5,000 e. Check No. 138 was correctly written and paid by the bank for $409. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $490. f. The bank returned an NSF check from a customer for $360. g. The bank included a credit memorandum for $2,560 which represents collection of a customer's note by the bank for the company; principal amount of the note was $2,500 and interest was $60. Interest ha not been accrued. Instructions Prepare a bank reconciliation for Lyleen Boat Company at September 30