accounting stufy guide question 4, bank reconciliation

Cost of Goods (Merchandise) Sold 4. A comparison of the bank statement and the accompanying canceled checks and memorandums with the records of Pearl Company for the month of September of the current year revealed the following reconciling items: a. A check drawn for $25 had been erroneously charged by the bank as $250 b. The bank collected $1,920 on a note left for collection. The face of the note was $1,800. c. Bank service charges for September totaled $28. d. Check No. 231, written to Stanley Optical Warehouse for $2,500, and Check No. 236, written to Stella's Janitorial Service for $100, were outstanding. e. A deposit of $5,250 made on September 30 was not recorded on the bank statement. A canceled check for $1,100, returned with the bank statement, had been recorded erroneously in the check register as $1,000. The check was a payment on account to Charlie's Optical Supply. f. The balance per Pearl Company's check register at September 30 was $6,554 and the balance per the bank statement at September 30 was $5,471. g. Prepare a bank reconciliation and any necessary journal entries that Pearl Co. should make