I just need part B!

McDermott Company's bank statement for September 30 showed an ending cash balance of $1,588. The company's Cash account in its general ledger showed a $1,250 debit balance. The following information was also available as of September 30. The bank deducted $210 for an NSF check from a customer deposited on September 15. The September 30 cash receipts, $1,420, 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 $32 debit memorandum for checks printed by the bank was included with the canceled checks. Outstanding checks amounted to $1,400. Included with the bank statement was a credit memo in the amount of $960 for an EFT in payment of a customer's account. Included with the canceled checks was a check for $360, drawn on the account of another company. Required: a. Prepare a bank reconciliation as of September 30. b. Prepare the journal entries for the items on the company's bank reconciliation as of September 30