4. Lyleen Boat Company's bank statement for the month of September showed a balance $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: a. Cash receipts for September 30 recorded on the company's books were $5,700 but this amount does not appear on the bank statement. b. The bank statement shows a debit memorandum for $40 for check printing charges. c. 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 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. The bank returned an NSF check from a customer for $360 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 has not been accrued. f. g. Instructions Prepare a bank reconciliation for Lyleen Boat Company at September 30