Cash on the books as of September 30 is $499. Cash on the bank statement was $1, 285. A deposit of $160, representing cash receipts on September 30 did not appear on the bank statement Outstanding checks totaled $240 Bank service charges for September amounted to $9 The bank collected $800 on a note receivable from a customer of Crawford Co. Interest earned on the checking account amounted to $40 for the month An NSF check for $80 from customer JB was returned (bounced). A check was correctly cashed for $250, but was mistakenly credited to cash on the books in the amount of $205. The error was discovered once the bank statement was received. REQUIRED: 1. Prepare a bank reconciliation for Covington Corp. as of September 30. Be sure to explicitly show which numbers you are subtracting by putting those figures in parenthesis (). If you don't use these signs in your reconciliation, I will assume that you are adding these figures when grading. 2. Prepare the necessary journal entries related to the adjustments made on the bank reconciliation