(a) Prepare a bank reconciliation as of September 30. (b) Prepare any necessary adjusting journal entries necessary as a result of the bank reconciliation. ACC 1101 Corporation's bank statement for September 30 showed a balance of $4,625. Book balance for September 30 showed a balance of $3,995 Deposit in Transit, $3,050 Bank Collections, $1,175 - Outstanding Checks, $2,845 Bank Charges, $15 Non-sufficient check, $325