On October 31, 2021, Lisk Company had a cash balance per books at $8,946. The bank statement on that date showed a balance of $10.155. A comparison of the statement with the Cash account revealed the following: 1. The statement included debit memos of $35 for the printing of additional company checues and $30 for bank service charges. 2. Cash sales of 84:7 an actaber 12 were departed in the bank. The journal entry to recand the cash receipt and the depasit Ria were incorrectly made out and recorded by Lisik as 5741. The bark detected the error an the deposit slip and credited Lisik Company for the correct Toure 3. The September 30 deposit of $385 was included on the October bank statement. The deposit had been paced in the bank's night deposit vault on September 30. 4. The October 31 deposit of $960 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 $415 and 1072 for $975 were outstanding on September 30. Of these, 1072 deered the bank in October. All the cheques written in October except for 1278 for $555, +1284 for $546, and +3285 for $315 hed cleared the bank by October 31. 6. On October 18, the company issues chegue 1181 for $457 to Helme & Co., 01 account. The cheque, which cleared the bank in October, was incorrectly journalized and posted by Lisik Company for $574. 7. A review of the bank statement revealed that Lisik Company received electronic payments Prom customers an account of $1,875 in October. The bank had also credited the account with $25 of interest revenue on October 31. Lisik had no previous notice of these amounts 8. Included with the cancelled cheques was a cheque issued by Lasik Campany far $585 that was incorrectly changed to Llalk Company by the bank. 9. On October 31, the bank statement showed an NSF charge of $80s for a chaque issued by W. Haad, a customar, ta Lisik Company an account. This amount included a $15 service chance by the bank. The company's palley is to pass an all NSF Teas to the customer. Prepare the bank reconciliation at October 31. (List Items that increase balance as per bank & books first.) LISTK COMPANY Bank Reconciliation October 31, 2021 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 o for the amounts.) Debit Credit Date Account Titles and Explanation 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)