Bank Reconciliation The bank reconciliation made by Thurman, Inc., on August $31$ showed a de posit in transit of $$1,170$ and two outstanding checks, No$.597$ for $$650$ and No$.603$ for $$710.$ The reconciled cash balance on August $31$ was $$14,110.$ The following bank statement is available for September: $$ Chapter $7$ Internal Control and Cash $361$ Bank Statement TO Thurman, Inc. St$.$ Louis, MO Date Deposits No$.$ Sept. Sept. $31...1......25915172530$ $$1,1701,1208507445851,5401,028680597607608609610611$ September $30$ STATE BANK Date Charges Date Balance Aug. $$14,3001$ $ $650$ Sept. $114,82051,850215,94051,100513,8408640813,2009552913,392158171513,160174881714,212259202514,320299912913,32930363013,973$ DM: Debit Memo CM: Credit Memo OD: Overdraft RT: Returned Item NSF: Non$-$sufficient Funds $612614$ NSF SC Item Codes: EC: Error Correction SC: Service Charge IN: Interest Earned A list of deposits made and checks written during September is shown below: Deposits Made Sept. $481216242930$ $$1,1208507445851,5401,0286801,266$ Checks Written No$.607608609610611612613614615616$ $$1,8501,100552640871488310920386420$ $$7,537$ $$7,813$ The Cash in Bank account balance on September $30$ was $$14,386.$ In reviewing checks returned by the bank, the accountant discovered that check No$.611,$ written for $$817$ for advertising expense, was recorded in the cash disbursements journal as $$871.$ The NSF check for $$991,$ which Thurman deposited on September $24,$ was a payment on account from customer D$.$ Walker. Required Prepare a bank reconciliation for Thurman, Inc., at September $30.$ b$.$ Prepare the necessary journal entries to bring the Cash in Bank account into agreement with the reconciled cash balance on the bank reconciliation.