On October 31, 2021, Oriole Company had a cash balance per books of $8,967. The bank statement on that date showed a balance of $10,154. A comparison of the statement with the Cash account revealed the following: 1. 2 3. 4 The statement included debit memos of $34 for the printing of additional company cheques and $29 for bank service charges Cash sales of $639 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 Oriole as $963. The bank detected the error on the deposit slip and credited Oriole Company for the correct amount The September 30 deposit of $984 was included on the October bank statement. The deposit had been placed in the bank's night deposit vault on September 30. The October 31 deposit of $959 was not included on the October bank statement. The deposit had been placed in the bank's night deposit vault on October 31 Cheques #1006 for $414 and #1072 for $974 were outstanding on September 30. Of these, #1072 cleared the bank in October. All the cheques written in October except for #1278 for $544, #1284 for $634, and #1285 for $314 had cleared the bank by October 31 On October 18, the company issued cheque #1181 for $346 to Helms & Co, on account. The cheque, which cleared the bank in October, was incorrectly Journalized and posted by Oriole Company for $463. A review of the bank statement revealed that Oriole Company received electronic payments from customers on account of $1,874 in October. The bank had also credited the account with $24 of interest revenue on October 31. Oriole had no previous notice of these amounts. 5. 6 7 8. Included with the cancelled cheques was a cheque issued by Lasik Company for $584 that was incorrectly charged to Oriole Company by the bank On October 31, the bank statement showed an NSF charge of $804 for a cheque issued by W. Hoad, a customer to Oriole Company on account. This amount included a $15 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.) ORIOLE COMPANY Bank Reconciliation October 31, 2021 Bank Reconciliation October 31, 2021 $ 9 >