Owens book and bank balances matched at the end of August. However, his September 30th book balance is $3,780.73 while his September 30th bank balance is $3,281.04. Assuming Owen does his bookkeeping promptly unless otherwise stated, complete his bank reconciliation (including necessary journal entries) using the following information:

a) In September, Owen wrote four cheques for $120, $432.50, $400, and $56.20. He sees the $120 and $400 cheques on his bank statement.

b) A customer visited the company bank and deposited $100 to settle a bill from last month. Owen has not journalized this transaction.

c) An August 29th cheque of $42.78 bounced on September 2nd. The bank charged an NSF cheque fee of $10. Owen has not journalized this transaction.

d) A customer wired $360 for work completed last week. The internet bill of $85.15 and hydro bill of $101.08 were automatically withdrawn. Owen has not journalized these transactions.

e) On the evening of September 30th, Owen deposited an envelope containing a $210 cheque in the bank mail slot. He can not find the deposit on the bank statement.