Conneaut Lake Boat Company's bank statement for the month of September 2021 showed a balance per bank of $7,000. The company's Cash account in the general ledger had a balance of $5,459 at September 30. Other information is as follows:

1) Cash receipts for September 30 recorded on the company's books were $5,200 but this amount does not appear on the bank statement.

2 The bank statement shows a debit memorandum for $50 for cheque printing charges.

3) Cheque No. 119 payable to Lynch Company was recorded in the general journal and cleared the bank for $248. A review of the Accounts Payable subsidiary ledger shows a $36 credit balance in the account of Lynch Company and that the payment to it should have been for $284.

4) The total amount of cheques still outstanding at September 30 amounted to $6,000.

5) Cheque No. 138 was correctly written and paid by the bank for $409. The cash payment journal reflects an entry for Cheque No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $490.

6) The bank returned an NSF cheque from a customer for $550.

7) The bank included a credit memorandum for $1,260 which represents an EFT collection of a customer's account.

Instructions:

a) Make a bank reconciliation for Conneaut Lake Boat Company at September 30, 2021.

b) Make any journal entries necessary as a result of the bank reconciliation.