McDermott Company's bank statement for September 30 showed an ending cash balance of $1,546. The company's Cash account in its general ledger showed a $1,205 debit balance.

The following information was also available as of September 30.

	The bank deducted $195 for an NSF check from a customer deposited on September 15.
	The September 30 cash receipts, $1,390, 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 $29 debit memorandum for checks printed by the bank was included with the canceled checks.
	Outstanding checks amounted to $1,355.
	Included with the bank statement was a credit memo in the amount of $945 for an EFT in payment of a customers account.
	Included with the canceled checks was a check for $345, drawn on the account of another company.

Required:

a.	Prepare a bank reconciliation as of September 30.

Required: a. Prepare a bank reconciliation as of September 30. McDermott Company Bank Reconciliation At September 30 Updates to Bank Statement Updates to Company's Books Ending Cash Balance per Bank Statement Additions Ending Cash Balance per Books Additions: Deductions Deductions: Up-to-date ending cash balance Up-to-date ending cash balance