Prepare the journal entries required for Living Life Companys bank reconciliation as of September 30, 2018 based on the following information. The balance per the September 30, 2018 bank statement is $27,419.55. The balance per Living Life Companys books is $27,190.10.

1. Living Life Company's bookkeeper mistakenly recorded an $885.00 cash disbursement for purchases as $855.00.
2. The bank mistakenly recorded a deposit of $3,000 made by Moral Company on September 10 as $300.
3. The bank statement indicated bank service charges of $35.00 in September.
4. Outstanding cheques as of September 30, 2018, amount to $6,400.10.
5. Deposits in transit as of September 30, 2018, amount to $3,405.65.
6. There was a sales revenue ETF (Electronic Fund Transfer) recorded by the bank for $1,500. This amount paid an accounts receivable booked earlier in the year.

Not all items above require a journal entry. YOU ARE NOT required to provide the bank reconciliation, only to provide the entry if required for each item above. Please in your booklet indicate item #, then the entry with a description. If no entry required, write N/A.