McDermott Company's bank statement for September 30 showed an ending cash balance of $1,406. The company's Cash account in its general ledger showed a $1,055 debit balance. The following information was also available as of September 30. . The bank deducted $145 for an NSF check from a customer deposited on September 15. The September 30 cash receipts, $1,290, 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 $19 debit memorandum for checks printed by the bank was included with the canceled checks. Outstanding checks amounted to $1,205. Included with the bank statement was a credit memo in the amount of $895 for an EFT in payment of a customer's account Included with the canceled checks was a check for $295, drawn on the account of another company. Required: a. Prepare a bank reconciliation as of September 30. McDermott Company Bank Reconciliation At September 30 Updates to Bank Statement Ending Cash Balance per Bank Statement Additions: Updates to Company's Books Ending Cash Balance per Books Additions: $ 0 $ 0 $ 0 $ 0 Deductions: Deductions $ 0 $ 0 Up-to-date ending cash balance Up-to-date ending cash balance Prepare the journal entries for the items on the company's bank reconciliation as of b. September 30. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record a credit memo in the amount of $895 for an EFT in payment of a customers account. Note: Enter debits before credits. Date General Journal Debit Credit Sept. 30 Record entry Clear entry View general journal