Entry options:

• Bank Error
• Bank Service Charges
• Deposit in Transit
• EFT Received - Customer
• Error Correction
• NSF Check
• Outstanding Checks

General Journal Entry Options:

• No Journal Entry Required
• Accounts Payable
• Accounts Receivable
• Accumulated Depreciation
• Advertising Expense
• Bad Debt Expense
• Bonds Payable
• Cash
• Common Stock
• Cost of Goods Sold
• Office Expenses
• Utilities Expense

McDermott Company's bank statement for September 30 showed an ending cash balance of $1,574. The company's Cash account in its general ledger showed a $1,235 debit balance The following information was also available as of September 30 . The bank deducted $205 for an NSF check from a customer deposited on September 15 The September 30 cash receipts, $1,410, were placed in the bank's night depository after banking hours on that date and this amount did not appear on the September 30 bank statement. A $31 debit memorandum for checks printed by the bank was included with the canceled checks Outstanding checks amounted to $1,385 Included with the bank statement was a credit memo in the amount of $955 for an EFT in payment of a customer's account. Included with the canceled checks was a check for $355, drawn on the account of another company. Required: a. Prepare a bank reconciliation as of September 30 McDermott Company Bank Reconciliation At September 30 Updates to Bank Statement Updates to Company's Books Ending Cash Balance per Bank Statement Additions: Ending Cash Balance per Books Additions Deductions Deductions Up-to-date ending cash balance Up-to-date ending cash balance Prepare the journal entries for the items on the company's bank reconciliation as of b. September 30. (lf no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 2 3 Record a credit memo in the amount of $955 for an EFT in payment of a customers account. Note: Enter debits before credits. Date General Journal Debit Credit Sept. 30 Record entry Clear entry View general journal