On October 31, 2021, Sunland Company had cash balance per books of $6,967. The bank statement on that date shaved a balance of $10.163. A comparison of the statement with the Cash account revealed the following 1 The statement included debit memos of $48 for the printing of additional company cheques and 543 for bank service chorus 2. 3 5 Cash sales of $528 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 Sunland as $852. The hank detected the crror on the deanstalin and credited Sunland Company for the correct amount The September 30 deposit of $998 was included on the October bank statement. The deposit had been placed in the bank's night depasit vault on September 30, The October 31 densit of $973 was not included on the October hank statement. The deposit had heen placed in the bank's night deposit vault on October 31 Cheques 41006 for $128 and 1072 fur 5986 were outstanding on September 30.Of these #2072 cleared the bankin October. All the cheques written in October except for #1278 for $558 #1294 for $642, and #1285 for $328 had cleared the tank by October 31 On Octuber 18, the company issued cheque 01161 for 5560 to Helms & Co. or account. The cheque, which cleared the bank in October.was incorrectly joumalized and posted by Sunland Company for $645. A review of the bank statement revealed that Sunland Comaany moved electronic payments from customers on account $1,838 in October. The bank had also credited the account with $38 of interest revenue on October 31 Sunlandi had no revious notice of these amounts Inkluded with the car elled cheques was achegue issued by Lasik Company for $598 that was incorrectly charged to Sunted Company by the bank On October 31, the bank statement showed an NSF charge of $918 for a cheque issued by W. Hrad, a customer, to Sunland Company or account. This amount includeci a $29 service charge by the bank. The company s policy is to pass on all NSF iees to the customer 0 7 Prepare the bank reconciliation at October 31. (List items that increase balance as per bank & books first.) SUNLAND COMPANY Bank Reconciliation October 31, 2021 chapaklanan 10168 Sull 5 $