Cafe Ltd. had the following information regarding its bank transactions for the month of September 2020: Unadjusted balance per books September 30 $ 2,805 Unadjusted balance per bank statement September 30 11,400 1. Cheques written in September but still outstanding, $6,000. 2. Cheques written in August but still outstanding, $2,800. 3. Deposits of September 30 not yet recorded by bank, $6,100. 4. A customer's cheque for $700 was returned by the bank as NSF. 5. Cheque #210 for $594 was correctly issued and paid by bank but incorrectly entered in the general journal as a payment on account for $549. 6. Bank service charge for September was $50. 7. A payment on account (Cheque #318) was incorrectly entered in the general journal and posted to the general ledger as $824. However, it had been correctly prepared for $284. The cheque cleared the bank in September. 8. Electronic collections on account totalled $6,150 and have not yet been recorded by the company. REQUIRED a. Prepare a bank reconciliation for Cafe Ltd. on September 30 b. Prepare the necessary adjusting entries