Hammel Company's bank statement for the month ended January 31 showed a balance per bank of $34,728. The company's Cash balance at January 31 was $16,398. Other information is as follows:

1. Cash receipts for January were $87,679 of which $5,200 was outstanding at January 31.

2. The bank statement shows a debit memorandum for $40 for cheque printing charges.

3. Cheque No. 119 payable to Cain Company was recorded in the general journal and cleared the bank for $248. A review of the Accounts Payable subsidiary ledger shows a $36 credit balance in the account of Cain Company and that the payment to it should have been for $284.

4. The total amount of cheques written during January was $74,936 of which $5,789 was outstanding at January 31.

5. Cheque No. 127 was correctly written and paid by the bank for $409. The general journal reflects an entry for Cheque No. 127 as a debit to Accounts Payable and a credit to Cash for $490.

6. The bank returned an NSF cheque from a customer for $560.

7. The bank included a credit memorandum for $18,260, which represents an EFT collection of a customer's account.

instraction :

Prepare Any journal entries necessary as a result of the bank reconciliation.