indi. cated a balance of $13,375. The company's cash account in the general ledger showed a balance of $10,030 on September 30. Other relevant information includes the following: 1. Deposits in transit on September 30 total $9,850. 2. The bank statement shows a debit memorandum for a $95 check printing charge. 3. Check number 238 payable to Simon Company was recorded in the accounting records for $496 and cleared the bank for this same amount. A review of the records indicated that the Simon ac- count now has a $72 credit balance and the check to them should have been $568. 4. Outstanding checks as of September 30 totaled $11,600. 5. Check No. 276 was correctly written and paid by the bank for $574. The check was recorded in the accounting records as a debit to accounts payable and a credit to cash for $754. 6. The bank returned an NSF check in the amount of $1,110. 7. The bank included a credit memorandum for $2,620 representing a collection of a customer's note. The principal portion was $2,400 and the interest portion was $220. The interest had not been accrued. a Required 2. Prepare the September bank reconciliation for Seattle First Company. 5. Prepare any necessary adjusting entries