Brown Company's bank statement for September 30 showed Bank statement balance Book balance of cash $3,724 $6,387 The following information was also available as of September 30: a. A customer's check for $3,000 marked NSF was returned to Brown Company by the bank. In addition, the bank charged the company's $100 processing fee. b. The September 30 cash receipts, $160 were placed in the bank's night depository after banking hours on that date and the amount on the September 30 bank statement. c. Outstanding checks amounted to $291. d. A check for rent expense was written for $326 but by mistake was recorded in the accounting records as $632 Required: Prepare bank reconciliation as of September 30. Your Answer should be in the following format: PROWN COMPANY Acve Windows