EXERCISE of the bank stateetad the accompanying canceleld bor of the current year revealed the following reconciling te (1) A check drawn for $25 had been erroneously charged by the (2) The barik with he records of Pearl Co for the orith o Septembe co$1,920 on a note left for collection. The face of the note and Chveck was $1,800 (3) Bank service charges for September totaled $28. (4) Check No. 231, witen to Stanley Oclical Warehouse for $2.,500 written to Stella's Janitorial Service for $100, were outstarding of $5.250 made on September 30 was not recorded on the bank No. 236, canceled check for $1,100, returned with the bank statement, had been recorded erroneously in the chock register as $1,000. The check was a payment on account to Charlie's Optical Supply statement (6) A that Pearl Co, should make as a result of these reconciling items. The accounts have not been closed. prepare any necessary entries Instructions: In the following general JOURNAL