McDermott Company's bank statement for September 30 showed an endeng cash balance of $1,350. The compariys Cauk account in its general ledger showed a $995 debit balance. The following information was aiso available as of September 30 . - The bank deducted $125 for an NSF check from a customer deposted on Sepsember 15. - The September 30 cash receipts, \$1,250. 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 $15 debit memorandum for checks printed by the bank was included wath the canceled checks: - Outstanding checks amounted to $1,145. - Included with the bank statement was a credit mento in the amount of $875 for an ef 1 in payment of a customer is account - Included with the canceled checks was a check for $275, drawn on the account of another compary. Required: a. Prepare a bank reconcillation as of September 30 . b. Prepare the journal entries for the items on the company s bank reconceiation as of September 30