Pelzer Company reconciled its bank and book statement balances of Cash on August 31 and showed two cheques outstanding at that time, #5888 for $6,020 and #5893 for $1,438.00. The following information was available for the September 30, 2017, reconciliation:

From the September 30, 2017, bank statement

Cheque #5904 was correctly written for $9,340.55 to pay for computer equipment; however, the bookkeeper misread the amount and entered it in the accounting records with a debit to Computer Equipment and a credit to Cash as though it were for $3,940.55. The NSF cheque was originally received from a customer, Lisa Willis, in 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 $3,532 for a customer payment. The bank had deducted a $50.00 bank service charge. The collection has not been recorded.

Required: 1. Prepare a September 30 bank reconciliation for the company. (Round your answers to 2 decimal places.)

BALANCE OF PREVIOUS STATEMENT ON AUG. 31/17 6 DEPOSITS AND OTHER CREDITS TOTALLING 9 CHEQUES AND OTHER DEBITS TOTALLING CURRENT BALANCE AS OF SEPT. 30/17 10,332.00 17,909.00 23,497.00 4,744.00 Chequing Account Transactions Transaction Transaction Description Date Amount Date Amount Description Sept. 05 5,263.00 Deposit Sept. 25 2,914.00 Deposit 30 12 2,149.00 Deposit 17 21 200.45 - NSF cheque 4,563.00 Deposit 36.00 Interest 3,482.00 Credit memo Cheque No 5904 5901 5905 5903 Amount Amount 6,020.00 1,714.00 2,662.00 Date Cheque No 5888 5909 5907 5902 Date Sept. 03 9,340.55 1,443.00 271.00 1,057.00 Sept. 22 07 08 10 28 29 789.00 From Pelzer Company's accounting records Cash Acct. No. 101 Debit Credit Balance Date Explanation PR 2017 Aug. 31 Sept. 30 30 2,376.00 18,387.00 5,251.45 Balance CR12 16,011.00 CD23 13,135.55 Deposits Made Sept. 5 12 21 25 30 $5,263.00 2,149.00 4,563.00 2,914.00 1,122.00 Total Sept. Cash Receipts $16,011.00