Bank Reconciliation The Seattle Boat Company's bank statement for the month of September indicated a balance of $15,400. The company's cash account in the general ledger showed a balance of $12,450 on September 30. Other relevant information includes the following: 1. Deposits in transit on September 30 total $11,440. 2. The bank statement shows a debit memorandum for a check printing charge of $88. 3. Check number 238 payable to Simon Company was recorded in the accounting records for $546 and cleared the bank for this same amount. A review of the records indicated that the Simon account now has a $79 credit balance and the check to them should have been $625. 4. Outstanding checks as of September 30 totaled $12760 5. Check No. 276 was correctly written and paid by the bank for $900. The check was recorded in the accounting records as a debit to accounts payable and a credit to cash for $1,078. 6. The bank returned a NSF check in the amount of $1,232. 7. The bank included a credit memorandum for $2,772 representing a collection ofa customer's note. The principle portion was $2,640 and the interest portion was $132. The interest had not been accrued. Required a. Prepare the September bank reconciliation for Seattle Boat Company. b. Prepare any necessary adjusting entries