Brown Company's bank statement for September 30 showed Bank statement balance Book balance of cash $4,210 $6,560 The following information was also available as of September 30 a. A customer's check for $950 marked NSF was returned to Brown Company by the bank. In addition, the bank charged the company's account a $30 processing fee b. The September 30 cash receipts, $6,000 were placed in the bank's night depository after banking hours on that date and this amount did not appear on the September 30 bank statement c. Outstanding checks amounted to $3,910 d. A check for rent expense was written for $2,198 but by mistake was recorded in the accounting records as $2,918. Required: Prepare bank reconciliation as of September 30