Blossom Lake Boat Company's bank statement for the month of September 2024 showed a balance per bank of 56,600 . The company's Cash account in the general ledger had a balance of $5.400 at September 30 . Other information is as follows: 1. Cash receipts for September 30 recorded on the company's books were $5,300 but this amount does not appear on the bank statement. 2. The bank statement shows a debit memorandum for $44 for cheque printing charges. 3. Cheque no: 119 payable to Cullumber Company was recorded in the general journal and cleared the bank for $278, A review of the Accounts Payable subsidiary ledger shows a $54 credit balance in the account of Cullumber Company and that the payment to it should have been for $332. 4. The total amount of cheques still outstanding at September 30 amounted to $5,795. 5. Cheque No. 138 was correctly written and paid by the bank for $489. The cash payment journal reflects an entry for cheque no. 138 as a debit to Accounts Payable and a credit to Cash for $498 6. The bank returned an NSF cheque from a customer for $510. 7. The bank included a credit memorandum for $1,250 which represents an EFT collection of a customer's account. Prepare any journal entries necessary as a result of the bank reconciliation. fCredit occount titles are outomotically indented when the omount is entered. Do not indent marually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the acrount tithes and enter 0 for the amsunts