Ogleby Boat Company's bank statement for the month of September showed a balance per bank of exist7,000. The company's Cash account in the general ledger had a balance of exist5, 459 at September 30. Other information is as follows: (1) Cash receipts for September 30 recorded on the company's books were exist5, 700 but this amount does not appear on the bank statement. (2) The bank statement shows a debit memorandum for exist40 for check printing charges. (3) Check No. 119 payable to Lann Company was recorded in the cash payments journal and cleared the bank for exist248. A review of the accounts payable subsidiary ledger shows a exist36 credit balance in the account of Lann Company and that the payment to them should have been for exist284. (4) The total amount of checks still outstanding at September 30 amounted to exist6,000. (5) Check No. 138 was correctly written and paid by the bank for exist409. 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 exist490. (6) The bank returned an NSF check from a customer for exist360. (7) The bank included a credit memorandum for exist1, 560 which represents collection of a customer's note by the bank for the company: principal amount of the note was exist1, 500 and interest was exist60. Interest has not been accrued. (a) Prepare a bank reconciliation for Ogleby Boat Company at September 30. (b) Prepare any adjusting entries necessary as a result of the bank reconciliation