McDermott Company's bank statement for September $30$ showed an ending cash balance of $$1,630.$ The company's Cash account in its general ledger showed a $$1,295$ debit balance.

The following information was also available as of September $30.$

The bank deducted $$225$ for an NSF check from a customer deposited on September $15.$

The September $30$ cash receipts, $$1,450,$ 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 $$35$ debit memorandum for checks printed by the bank was included with the canceled checks.

Outstanding checks amounted to $$1,445.$

Included with the bank statement was a credit memo in the amount of $$975$ for an EFT in payment of a customer$$s account.

Included with the canceled checks was a check for $$375,$ drawn on the account of another company.

Required:

Prepare a bank reconciliation as of September $30.$

Prepare the journal entries for the items on the company$$s bank reconciliation as of September $30.$