Instructions: a) Prepare any necessary entries that Pearl Co. should make as a result of these reconciling items. The accounts have been closed 2) On September 30 of the current year, Dumont Co.'s checkbook showed a balance of $7,540, and the bank statement showed a balance of $8,510. A comparison of the bank statement and Dumont's records as of September 30 revealed the following: a) A deposit of $1,900, mailed to the bank by Dumont on September 29, was not included in the bank statement of September 30 b) The following checks were outstanding: check No. 255 for $325, check No. 280 for $100, check No. 295 for $700 c) Check No. 289 in payment of a voucher had been written for $140 and had been recorded at that amount, by the bank. However, Dumont recorded it in the check register as $410 d) A check for $910 received from customer was deposited in the bank. The bank recorded it at the current amount, but Dumont recorded it at $190 e) Included with the bank statement was a credit memorandum for $780, representing the proceeds of a $700 note receivable left at the bank for collection. This had not been recorded on Dumont's books f) Included with the bank statement was a debit memorandum for $25 for service charges that had not been recorded on Dumont's books