Additional Exercise 198 a-b The cash balance per books for Feagen Company on September 30, 2018 is $10,740.93. The following checks and receipts were recorded for the month of October, 2018: Checks No. Amount Amount No. 22 17 18 Receipts Amount Date $843.86 10/5 $941.54 10/21 $880.58 10/27 $967.00 10/30 23 $372.96 $780.62 $157.00 $587.50 $234.15 $578.84 $1,687.50 $921.30 $246.03 19 24 20 25 21 In addition, the bank statement for the month of October is presented below: Balance Deposits and Credits Checks and Debits Balance Last Statement No. Total Amount No. Total Amount This Statements $5,404.84 5 $9,178.36 10 $3,632.19 $10,951.01 Checks and other debits Deposits Date Balance No Amount No Amount No Amount 14 148.29 17 372.96 22 578.84 5,484.38 843.86 10/1 10/8 18 708.62 24 921.30 246.03 19 25 157.00 234.15 $9,875.31 $9,219.03 $9,541.58 $10,101.01 $10,951.01 21 941.54 10/23 808.58 10/29 1,100.00 CM 10/31 25.00 SC 240.00 NSF Symbols: NSF (Not sufficient funds) SC (Service charge) CM (Credit Memo) Check No. 18 was correctly written for $708.62 for a payment on account. The NSF check was from S. Long, a customer, in settlement of an accounts receivable. An entry had not been made for the NSF check. The credit memo is for the collection of a note receivable including interest of $60 which has not been accrued. The bank service charge is $25.00. FEAGEN COMPANY Bank Reconciliation V $ $ $ $ Prepare the adjusting journal entries required by the bank reconciliation. (Credit account titles are automatically indented when the amount is er Date Account Titles and Explanation Debit Credit Oct. 31 (To correct recording error on check No. 18) 31 (To record collection of note and interest) 31 (To record bank service charge for the month of October) 31 (To record NSF check)