a. Prepare a bank reconciliation as of September 30.

b. Prepare the journal entries for the items on the companys bank reconciliation as of September 30. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

McDermott Company's bank statement for September 30 showed an ending cash balance of $1,392. The company's Cash account in its general ledger showed a $1,040 debit balance. The following information was also available as of September 30 . The bank deducted $140 for an NSF check from a customer deposited on September 15 . The September 30 cash receipts, $1,280, were placed in the bank's night depository after banking hours on that date and this amount did not appear on the September 30 bank statement. . A $18 debit memorandum for checks printed by the bank was included with the canceled checks. . Outstanding checks amounted to $1,190 . Included with the bank statement was a credit memo in the amount of S890 for an EFT in payment of a customer's account . Included with the canceled checks was a check for $290, drawn on the account of another company