Ex. 143 The cash balance per books for Bakken Company on September 3: is $10,740.93. The following checks and receipts were recorded for the month of October - The Cash Balance per books at October 31 is 18736 01 "Checks Receipts No. Amount No. Amount Amount Date 17 $372.96 22 $ *578.84 $843.86 10/ 5 18 $780.62 23 $1,687.50 $941.54 10/21 19 $157.00 24 $ 921.30 $808.58 10/27 20 $587.50 25 $ 246.03 $967.00 10/30 21 $234.15 In addition, the bank statement for the month of October is presented below. Balance Deposits and Credits Checks and Debits Balance Last Statement No. Total Amount No. Total Amount This Statement $5,404.84 5 $9,278.36 10 $3,632.19 $11,051.01 Checks and other debits Deposits Date Balance No. Amount No. Amount No. Amount 578.84 14 18 19 21 148.29 17 708.62 24 157.00 25 234.15 250.00 NSF 372.96 2 2 921.30 246.03 15.00 SC 5,484.38 843.86 941.54 808.58 1,200.00 CM 101 1 10/ 8 10/23 10/29 10/31 $9,875.31 $9,219.03 $9,541.58 $10,101.01 $11,051.01 Symbols: NSF (Not sufficient funds) SC (Service charge) CM (Credit Memo) Chock No. 18 was correctly written for $708.62 for a payment on account. The NSF check was from S. Iwig, a customer, in settlement of an accounts receivable. An entry had not been made for the NSF check. The credit memo is for the collection of a note receivable including interest of $60 which has not been accrued. The bank service charge is $15.00. Instructions Prepare a bank reconciliation at October 31