1. Prepare a Bank Reconciliation for H Co. for the month ended August 31, 2018.
2. Prepare any adjusting journal entries required for H Co. for the month ended August 31, 2018.

On Aug 31, 2018, H Co. had an unadjusted cash balance of $8,000 while the August bank statement showed an ending balance of $10,050. H Co. kept the following lists to track cash receipts and cash payments: H Co. also reviewed the bank statements and noted the following: - Bank services charges increased to $40 this month - Interest earned decreased to $30 this month - An ETF was received from Z Co. for $3,680. - Cheque previously deposited from M Co. bounced. The cheque was for $250. The bank also charged NSF fee of $10 - The bank made an error processing cheque #6543 as only $1,000 was deposited - H Co. has a policy to charge customers for the NSF fee plus a $25 penalty fee