Prepare the bank reconciliation at September 30, 2023, as well as the necessary journal entries for RJs Tax Services.

P9-2B. Several source documents from RJ's Tax Services are presented below. Additional information is as follows. a. The PMT on September 29 was a loan payment taken out of RJ's Tax Services account in error due to a bank clerk's mistake. b. Cheque No. 674 was a payment for insurance to B. Brubacher Brokers. The bookkeeper recorded it as $690 in error. C. The NSF cheque was in payment of an accounts receivable balance owed by Vinny Vanelswyk. RJ's Tax Services Bank Reconciliation August 31, 2023 Unadjusted Cash G/L Bank Statement Balance $3,000 Balance $3,351 Add: Deposits in transit (Aug 29) 1,500 4,500 Deduct: Outstanding cheques No. 669 No. 670 549 1,149 Adjusted Cash G/L Adjusted Bank Balance $3,351 Balance $3,351 600 Bank Statement for the month ending September 30, 2023 Cheques/Charges Deposits/Credits Balance Reference Date Amount Reference Date Amount BAL Aug 31 $3,000 #669 Sep 1 $600 DEP Sep 1 1,500 3,900 #671 250 3,650 #674 600 DEP Sep 5 800 3,850 DEP Sep 17 500 4,350 NSF Sep 22 300 DEP Sep 22 700 4,750 PMT Sep 29 400 4,350 S/C Sep 30 35 INT Sep 30 50 4,365 BAL Sep 30 $4,365 Sep 4 Sep 5 Credit Date Aug. 31 Sep. 30 General Ledger Cash Account Explanation Debit Balance Cash Receipts 3,500 Cash Disbursements Balance $3,351 6,851 4,636 Sep. 30 2,215 Deposits Made (Cash Receipts) Date Amount $ 800 Sep. 05 Sep. 17 Sep. 22 500 700 1,500 Sep. 30 Total September cash receipts $3,500 Cheques Written (Cash Disbursements) Number Amount No. 671 $ 250 No. 672 300 No. 673 700 No. 674 690 No. 675 275 Total September cash disbursements $2,215 Preparing a bank reconciliation with an NSF cheque (40 min) Check Figure Reconciled balance $4,441