On October $1,$ the Business Students$$ Society $($BSS$)$ placed an order for $110$ golf shirts at a unit cost of $$30,$ under terms $2/10,$ n$/30.$

The order was received on October $10,$ but some golf shirts differed from what had been ordered. Uncertain whether the shirts would be returned or kept, BSS decided to record any purchase discount only when taken $($using the gross method$).$

On October $11,20$ golf shirts were returned to the supplier.

On October $12,$ BSS complained the remaining golf shirts were slightly defective so the supplier granted a $$100$ allowance.

BSS paid for the golf shirts on October $13.$

During the first week of October, BSS received student and faculty orders for $90$ golf shirts, at a unit price of $$61,$ on terms $2/10,$ n$/30.$

The golf shirts were delivered to these customers on October $18.$ Unfortunately, customers were unhappy with the golf shirts, so BSS permitted them to be returned or given an allowance $($see h and i$).$ Uncertain whether customers would keep or return the shirts, BSS decided to record any sales discount only when taken $($using the gross method$).$

On October $19,$ one$-$half of the golf shirts were returned by customers to BSS$.$

On October $20,$ an allowance was given on account equal to $$13\mathrm{.}00$ per shirt for the remaining $45$ shirts.

The customers paid their remaining balances on the last day of the month, October $31.$ No further returns are expected.

$3-$a$.$ As of October $31,$ the check dated October $13$ had not cleared the bank. How should BSS report this on its October $31$ bank reconciliation?

$3-$b$.$ Give the journal entry, if any needed as a result of including the item discussed in requirement $3-$a in the bank.