n October 31, 2021, Blossom Company had a cash balance per books of $8,967. The bank statement on that date showed a balance of $10,161. A comparison of the statement with the Cash account revealed the following: 1. The statement included debit memos of $41 for the printing of additional company cheques and $36 for bank service charges. 2. Cash sales of $417 on October 12 were deposited in the bank. The journal entry to record the cash receipt and the deposit slip were incorrectly made out and recorded by Blossom as $741. The bank detected the error on the deposit slip and credited Blossom Company for the correct amount. 3. The September 30 deposit of $991 was included on the October bank statement. The deposit had been placed in the bank's night deposit vault on September 30. 4. The October 31 deposit of $966 was not included on the October bank statement. The deposit had been placed in the bank's night deposit vault on October 31. 5. Cheques #1006 for $421 and #1072 for $981 were outstanding on September 30. Of these, #1072 cleared the bank in October. All the cheques written in October except for #1278 for $551, #1284 for $641, and #1285 for $321 had cleared the bank by October 31. 6. On October 18, the company issued cheque #1181 for $679 to Helms & Co., on account. The cheque, which cleared the bank in October, was incorrectly journalized and posted by Blossom Company for $796. 7. A review of the bank statement revealed that Blossom Company received electronic payments from customers on account of $1,881 in October. The bank had also credited the account with $31 of interest revenue on October 31. Blossom had no previous notice of these amounts. 8. Included with the cancelled cheques was a cheque issued by Lasik Company for $591 that was incorrectly charged to Blossom Company by the bank. 9. On October 31, the bank statement showed an NSF charge of $811 for a cheque issued by W. Hoad, a customer, to Blossom Company on account. This amount included a $22 service charge by the bank. The company's policy is to pass on all NSF fees to the customer. Prepare the bank reconciliation at October 31. (List items that increase balance as per bank & books first.) BLOSSOM COMPANY Bank Reconciliation October 31, 2021 Outstanding chequesAdjusted cash balance per bankDeposit in transitCheque printing chargeNSF chequeEFT deposits of Accounts PayableBank errorBlossom chequeInterest revenueError in Oct. 12 deposit of cash salesCash balance per bank statementCollection of EFTError in recording cheque #1181 for Accounts PayableBank service charge $ AddLess: EFT deposits of Accounts PayableCollection of EFTCheque printing chargeInterest revenueNSF chequeEFT deposits of Accounts ReceivableAdjusted cash balance per bankOutstanding chequesBank service chargeDeposit in transitBank errorBlossom chequeCash balance per bank statementError in recording cheque #1181 for Accounts PayableError in Oct. 12 deposit of cash sales $ Outstanding chequesNSF chequeBank errorBlossom chequeCheque printing chargeAdjusted cash balance per bankInterest revenueError in recording cheque #1181 for Accounts PayableError in Oct. 12 deposit of cash salesCash balance per bank statementCollection of EFTDeposit in transitEFT deposits of Accounts PayableBank service chargeEFT deposits of Accounts Receivable AddLess: NSF chequeInterest revenueDeposit in transitEFT deposits of Accounts PayableError in recording cheque #1181 for Accounts PayableError in Oct. 12 deposit of cash salesEFT deposits of Accounts ReceivableCash balance per bank statementCollection of EFTBank errorBlossom chequeOutstanding chequesCheque printing chargeBank service chargeAdjusted cash balance per bank EFT deposits of Accounts ReceivableEFT deposits of Accounts PayableNSF chequeError in recording cheque #1181 for Accounts PayableBank service chargeCheque printing chargeDeposit in transitBank errorBlossom chequeAdjusted cash balance per bankOutstanding chequesInterest revenueCash balance per bank statementError in Oct. 12 deposit of cash salesCollection of EFT $ Outstanding chequesDeposit in transitBank errorBlossom chequeEFT deposits of Accounts PayableCash balance per booksInterest revenueCollection of EFTEFT deposits of Accounts ReceivableError in recording cheque #1181 for Accounts PayableError in Oct. 12 deposit of cash salesBank service chargeCheque printing chargeNSF chequeAdjusted cash balance per books $ AddLess: Adjusted cash balance per booksCash balance per booksEFT deposits of Accounts PayableError in recording cheque #1181 for Accounts PayableInterest revenueOutstanding chequesDeposit in transitNSF chequeCollection of EFTError in Oct. 12 deposit of cash salesCheque printing chargeBank service chargeBank errorBlossom cheque $ Cheque printing chargeError in recording cheque #1181 for Accounts PayableBank errorBlossom chequeEFT deposits of Accounts PayableCollection of EFTInterest revenueOutstanding chequesNSF chequeError in Oct. 12 deposit of cash salesEFT deposits of Accounts ReceivableDeposit in transitAdjusted cash balance per booksCash balance per booksBank service charge EFT deposits of Accounts PayableBank service chargeAdjusted cash balance per booksCollection of EFTOutstanding chequesDeposit in transitCheque printing chargeNSF chequeBank errorBlossom chequeEFT deposits of Accounts ReceivableInterest revenueError in Oct. 12 deposit of cash salesCash balance per booksError in recording cheque #1181 for Accounts Payable AddLess: Cheque printing chargeOutstanding chequesError in recording cheque #1181 for Accounts PayableError in Oct. 12 deposit of cash salesEFT deposits of Accounts ReceivableCash balance per booksInterest revenueBank errorBlossom chequeEFT deposits of Accounts PayableBank service chargeDeposit in transitCollection of EFTAdjusted cash balance per booksNSF cheque $ EFT deposits of Accounts PayableInterest revenueError in Oct. 12 deposit of cash salesCash balance per booksError in recording cheque #1181 for Accounts PayableNSF chequeCheque printing chargeDeposit in transitBank service chargeBank errorBlossom chequeEFT deposits of Accounts ReceivableCollection of EFTOutstanding chequesAdjusted cash balance per books Bank errorBlossom chequeBank service chargeCash balance per booksError in Oct. 12 deposit of cash salesCheque printing chargeCollection of EFTNSF chequeDeposit in transitError in recording cheque #1181 for Accounts PayableEFT deposits of Accounts ReceivableAdjusted cash balance per booksInterest revenueEFT deposits of Accounts PayableOutstanding cheques Cash balance per booksNSF chequeAdjusted cash balance per booksEFT deposits of Accounts ReceivableDeposit in transitInterest revenueBank service chargeEFT deposits of Accounts PayableCollection of EFTError in Oct. 12 deposit of cash salesCheque printing chargeError in recording cheque #1181 for Accounts PayableOutstanding chequesBank errorBlossom cheque Outstanding chequesAdjusted cash balance per booksBank errorBlossom chequeEFT deposits of Accounts ReceivableInterest revenueEFT deposits of Accounts PayableCash balance per booksError in Oct. 12 deposit of cash salesCheque printing chargeDeposit in transitCollection of EFTNSF chequeError in recording cheque #1181 for Accounts PayableBank service charge $ Question Part Score --/22 Prepare the necessary adjusting entries at October 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Oct. 31 (To correct error in recording cheque issued and to record electronic receipt from customer & interest earned) Oct. 31 (To record NSF cheque & bank service charge expense and to rectify error in recording sales).