Conneaut Lalte Boat Company's bank statement for the month of September, 2314 showed a balance per bank cf$2.333. The company's Cash account in the general ledger had a balance of $3.453 at September 33. Other information is as follows: 1. Cash receipts for September 33 recorded on the company's bootts were $5,233 but this amount does not appear on the bani: statement. 2. The bank statement shows a debit memorandum for $53 forr cheque priming charges. 3. Cheque No. 119 payable to Lynch Company was recorded in the general joumal and cleared the bani: for $243. Areyiew ofthe accounts payable subsidiary ledger shows a$33 credit balance in the account of Lynch Company and that the payment to it should have been for $234. 4. The total amount of cheques still outstanding at September 33 amounted to $3.333. S. Cheque No. 133 was correctly written and paid by the bank for $433. The cash paymem journal reflects an entry for Cheque No. 133 as a debit to Accounts Payable and a credit to Cash in Bank for $433. 3. The bani: returned an NSF cheque from a customer for $553. 2. The bank included a credit memorandum tor $1.233 which represents an EFF collection of a customer's account. Instructions a. Prepare a bank reconciliation for Conneaut Latte Boat Company at September 33. 2314. {3 marks] b. Prepare any adjusting entries necessary as a result of the bank reconciliation. [3 marks)