Milner Boat Company's bank statement for the month of september showed a balance per bank of $7, 000. The company's Cash acc the general ledger had a balance of $5, 459 at september 30 3. information is as follows: (1) Cash receipts for September 30 recorded on the company's were $5,200 but this amount does not appear on the bank (2) The bank. statement shows a debit memorandum for $40 for check (3) Check No. 119 payable to Kohl Company was recorded in the cas statement. printing charges payments journal and cleared the bank for $24B. A review of the accounts payable subsidiary ledger shows a $36 credit balance in have been for $284. the account of Kohl company and that the payment to them shoula (4) The total amount of checks still outotanding at september 30 amounted to $6,000. (5) Check No. 138 was correetly written and paid by, the bank for. ,' $409. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $490. (6) The bank returned an NSF check from a customer for $560 (7) The bank inoluded a credit memorandum for $1,260 which represents collection of a customer's note by the bank for the company; principal amount of the, note was $1,200 and interest was $60. Interest has not been accrued. INSTRUCTIONS (a) Prepare a bank reconciliation for Milner Boat Company at September 30. (b), Prepare any adjusting entries necessary as a result of the bank reconciliation