E7-8 The following information is for Tindall Company in September: 1. Cash balance per bank, September 30, $7,100. 2. Cash balance per books, September 30, $5,470. 3. Outstanding cheques, $3,120 4. Bank service charge, $22. 5. NSF cheque from customer, $220. 6. Deposits in transit, $1,380. 7. EFT receipts from customers in payment of their accounts, $78. 8. Cheque #212 was correctly written and posted by the bank as $428. Tindall Company had recorded the cheque as $482 in error. The cheque was written for the purchase of supplies. Instructions (a) Prepare a bank reconciliation at September 30, 2017. (b) Journalize the adjusting entries at September 30, 2017, on Tindall Company's books. E7-9 Don Wyatt s unable to reconcle the bank balance at January 31. Dons reconciliation is as follows. Cash balance per bank Add: NSF cheque Less: Bank service charge Adjusted balance per bank Cash Less: Deposits in transit Add: Outstanding cheques Adjusted balance per books $3,560.20 490.00 25.00 $4,025.20 $3,875.20 530.00 730.00 $4,075.20 Instructions (a) Prepare a correct bank reconciliation. (b) Journalize the entries required by the reconciliation