McDermott Compariy's bank staterment for September 30 showed an endinq cash balance of $1.350. The compariv's Cash accouti in its general tedger showed a 5995 debat balance The following informatoon was also avaifable as of September 30 - The bank deducterd $125 for an NSF check from a customer deposited on September 15. - The September 30 cash receipts, 51,250, were placed in the bank fight depositery after bankang hours on that date and this amocayt 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 memo in the amount of S875 for an EFI in payment of a customer's account - Inclusted with the canceled checks was a check. for 9275 , drawn on the account of arother company. Required: a. Prepare a bank reconciliation as of September 30 . b. Prepare the joumal entries for the fems on the company's bank recoacilation as of September 30