Bank Reconciliation The bank reconciliation made by Winton, Inc., on August 31 showed:

Deposit in transit of		$3,840
Outstanding checks	no.597	$2,490
	no.603	$1,920
The reconciled cash balance on August 31 was		$42,330

The following bank statement is available for September:

Bank Statement
TO		Winton, Inc.									September 30
		St. Louis, MO									STATE BANK
Date		Deposits	No.		Date		Charges		Date		Balance
Sept.	1	$3,840	597		Sept.	1	$2,490		Aug.	31	$42,900
	2	3,360	607			5	5,550		Sept.	1	44,250
	5	2,550	608			5	3,300			2	47,610
	9	2,232	609			9	1,656			5	41,310
	15	4,080	610			8	1,920			8	39,390
	17	4,620	611			17	1,464			9	39,966
	25	3,084	612			15	2,022			15	42,024
	30	2,040	614			25	2,760			17	45,180
			NSF			29	3,084			25	45,504
			SC			30	108			29	42,420
										30	44,352
Item codes		EC: Error Correction			DM: Debit Memo				CM: Credit Memo
		SC: Service Charge			OD: Overdraft				RT: Returned Item
		IN: Interest Earned			NSF: Non-sufficient Funds

A list of deposits made and checks written during September is shown below:

Deposits Made				Checks Written
Sept.	1	$3,360		No.	607	$5,550
	4	2,550			608	3,300
	8	2,232			609	1,656
	12	4,080			610	1,920
	16	4,620			611	1,464
	24	3,084			612	2,238
	29	2,040			613	930
	30	3,798			614	2,760
		$25,764			615	1,158
					616	1,260
						$22,236

The Cash in Bank account balance on September 30 was $45,858. In reviewing checks returned by the bank, the accountant discovered that check No. 612 written for $2,022 for advertising expense, was recorded in the cash disbursements journal as $2,238. The NSF check written for $3,084, which Winton deposited on September 24, was a payment on account from customer D. Walker. Required a. Prepare a bank reconciliation for Winton, 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.