Bank Reconciliation The Seattle Boat Company's bank statement for the month of September indicated a balance of $$19,600.$ The company's cash account in the general ledger showed a balance of $$15,845$ on September $30.$ Other relevant information includes the following:

Deposits in transit on September $30$ total $$14,560.$

The bank statement shows a debit memorandum for a check printing charge of $$112.$

Check number $238$ payable to Simon Company was recorded in the accounting records for $$694$ and cleared the bank for this same amount. A review of the records indicated that the Simon account now has a $$101$ credit balance and the check to them should have been $$795.$

Outstanding checks as of September $30$ totaled $$16,240.$

Check No$.276$ was correctly written and paid by the bank for $$1,145.$ The check was recorded in the accounting records as a debit to accounts payable and a credit to cash for $$1,372.$

The bank returned a NSF check in the amount of $$1,568.$

The bank included a credit memorandum for $$3,528$ representing a collection of a customer's note. The principle portion was $$3,360$ and the interest portion was $$168.$ The interest had not been accrued.

Required

a$.$ Prepare the September bank reconciliation for Seattle Boat Company.

b$.$ Prepare any necessary adjusting entries.

Bank reconciliation

Journal entries

GENERAL JOURNAL Date Description Debit Credit Sept $30$

To correct check error in recording check No$.276.30$

Notes Receivable

To record note collection by bank. $30$

To record check printing charge. $30$

To record NSF check. please create a journel entery