Jarir Company's bank statement for the month of September 2011 ,30, showed a balance per bank of $7,000. The company's cash count in the general ledger had a balance of $5,459 on September 30,2011 . Other information is as follows: Cash receipts for September 30 recorded on the company's books were $5,200 but this amount does not appear on the bank statement. The bank statement shows a debit $40 for check printing charges. The total amount of checks still outstanding at September 30 amounted to $6,000. Check No. 138 was correctly written and paid by the bank for $409. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $490. The bank returned an NSF check from a customer for $560. The bank included a credit $1,260 which represents collection of a customer's note by the bank for the company; principal amount of the note was $1,200 and interest was $60. Required: Prepare bank reconciliation of September 30, 2011. Prepare the journal entries necessary to adjust the accounts