Brown Corporation had the following accounting events: 1. The ledger shows a Cash account balance of $1,495 debit balance as of September 30. 2. A non-sufficient funds check for $225 was returned to Brown Corporation. 3. Deposits in transit in the amount of $1,450. 4. Monthly bank charge in the amount of $15. 5. Outstanding checks amounted to $1,345. 6. EFT Collection in the amount of $975 was collected by the bank. 7. The bank deducted $275 from Brown Corporation in error. 8. Bank statement for September 30 showed a balance of $1,850. 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.