Jacks Dance Company provided you with the following information, from which you are to prepare the 2009 October bank reconciliation as well the corresponding journal entries to make the books correct and complete:

Balance per bank October 31, 2009 $217,000.08

Bank service charge for the month 73.00

NSF check (received from customer) returned with bank statement 1,780.95

Note collect by bank during the month 64,000.00

Interest on note collected during the month 12,800.00

Outstanding checks at month end 43,087.45

Deposits in transit at month end 23,754.90

Balance per company records Oct 31, 2009 122,721.48