Prepare bank reconciliation and required adjusting journal entries for Star Company for Oct 31, 2020 using the following information:

The balance on the Oct 31, 2020 bank statement is $32,235.

The balance on the cash account in the book on Oct 31, 2020 is $33,318.

The bank statement shows an NSF cheque charge of $116.

The bank mistakenly recorded a deposit of $2,360 made by Star Company on Oct 18 into the account of a different company.

The bank statement indicated bank service charges of $44 for Oct 31, 2020.

Outstanding cheques as of Oct 31, 2020, amount to $1,930.

Deposits in transit as of Oct 31, 2020, amount to $790.

The accountant mistakenly recorded a $316 cash payment as $613.