Brown Corporation end of the month records at September 30, 2023 included the following: Bank statement for September 30-$3,725 General ledger cash balance - $3,095 Customer note collected by the bank $2,275 Outstanding checks - $1,465 Check printing fees - $25 Non-sufficient funds check-$435 Deposits in transit - $2,650 REQUIRED: (a) Prepare a bank reconciliation as of September 30. (b) Prepare any necessary adjusting journal entries necessary as a result of the bank reconciliation.