McDermott Company's bank statement for September 30 showed an ending cash balance of $1,504. The company's Cash account in its general ledger showed a $1,160 debit balance. The following information was also available as of September 30. The bank deducted $180 for an NSF check from a customer deposited on September 15. The September 30 cash receipts, $1,360, 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 $26 debit memorandum for checks printed by the bank was included with the canceled checks. Outstanding checks amounted to $1,310. Included with the bank statement was a credit memo in the amount of $930 for an EFT in payment of a customers account. Included with the canceled checks was a check for $330, drawn on the account of another company. Required: a. Prepare a bank reconciliation as of September 30.