Ady Company's bank statement for the month of September showed a balance per bank of $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 Betty Company was recorded in the cash disbursements journal and cleared the bank for $248. A review of the accounts payable subsidiary ledger shows a $36 credit balance in the account of Betty 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 $6,000. e. Check No. 138 was correctly written and paid by the bank for $409. The cash disbursements journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $490. f. The bank returned an NSF check from a customer for $360. g. The bank included a credit memorandum for $1,560 which represents collection of a customer's note by the bank for the company; principal amount of the note was $1,500 and interest was $60. Interest has not been accrued. Required: Prepare the bank reconciliation as of September 30, as well as any required journal entries. Bank Book