Pelzer Compant reconciled it's bank and book statement balances of cash on August 31 and showed two checks at standing at the time,#5893 abd $1,508.00. The following information was available for September 30, 2020 reconciliation:

from September 30, 2020, bank statement:

For Pelzer Company's accouting records:

Cheque #5904 was correctly written for $9340.55 to pay for a computer equipment; However, the book keeper misread the amount and entered it into the accounting records with a debit to computer equipment and a credit to cash as though it were for $3,904.55. The NSF check was originally received from a customer, Lisa Willis, and payment of her account. Its return was not recorded when the bank first notified the company.

The credit memo resulted from an electronic fund transfer of $3,560 for a customer payment. The bank had deducted a $50 bank service charge. The collection has not been recorded.

1. prepare a September 30 bank reconciliation for the company

2. prepare the General Journal entries needed to adjust The book balance of cash to the reconciled balance.

Balance of previous statement on Aug. 31/20 6 deposits and other credits totalling 9 cheques and other debits totalling Current balance as of Sept. 30/20 10,835.00 23,009.00 26,946.00 6,898.00 Transaction Description + Deposit + Interest + Credit memo - Date Sept. 05 12 17 21 Date Sept. 03 07 08 10 Chequing Account Transactions Transaction Description Date Amount + Deposit Sept. 25 4,292.00 + Deposit 30 50.00 NSF cheque 30 3,510.00 Deposit Amount Date Cheque No. 9,340.55 Sept. 22 5888 1,455.00 24 5989 378.00 28 5907 1,474.00 29 5902 Amount 5,728.00 2,601.00 787.45 6,533.00 Cheque No. 5904 5901 5905 5903 Amount 6,310.00 2,389.00 3, 712.00 1,100.00 Cash Explanation PR Debit Credit Acct. No. 101 Balance Date 2020 Aug Sept. Balance mmm 31 30 30 CR12 CD23 22,318.00 3,312.00 25,630.00 9,425.45 16, 204.55 Deposits Made Sept. 5 12 21 25 30 $ 5,728.00 2,601.00 6,538.00 4, 292.00 3,164.00 $22,318.00 Total Sept. Cash Receipts Cheques Written No. 5901 5902 5903 5904 5905 5906 5907 5908 5909 Total Sept. Cash Disbursements $ 1,455.00 1,100.00 1,474.00 3,940.55 378.00 800.00 3,712.00 956.00 2,389.00 $16, 204.55 PELZER COMPANY Bank Reconciliation September 30, 2030 Bank Statement Company's Books Bank statement balance Add: Book balance of cash Add: S 0.00 0.00 Deduct: Deduct: 000 0.00 Adjusted book balance Adjusted bank balance Journal entry worksheet Record interest earned. Note: Enter debits before credits. Date General Journal Debit Credit Sep 30 Record entry Clear entry View general journal Journal entry worksheet Record NSF cheque. Note: Enter debits before credits Date General Journal Debit Credit Sep 30 Record entry Clear entry View general journal View transaction list w Journal entry worksheet