Preparing a bank reconciliation with an NSF cheque (40 min) Check Figure Reconciled balance 84,441 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. 448 CHAPTER 9 Rj Tax Services Bank Reconciliation August 31, 2023 Unadjusted Cash G/L $3,000 Balance $3,351 Bank Statement Balance Add: Deposits in transit Aug 29 1,500 4,500 Deduct: Outstanding cheques No. 669 600 No. 670 549 Adjusted Bank Balance $3,351 Adjusted Cash G/L Balance $3,351 Bank Statement for the month ending September 30, 2023 Cheques/Charges Deposits/Credits Balance Reference Dale Reference A BAL Aug 31 $3,000 #669 Sep 1 $600 DEP Sep 1 1,500 3,900 #671 Sep 4 250 3,650 #674 Sep 5 DEP Sep 5 800 3,850 DEP Sep 17 500 4.350 NSE Sep 22 300 DEP Sep 22 700 4,750 PMT Sep 29 400 4,350 S/C Sep 30 35 INT 50 4,365 BAL $4,365 690 Sep 30 Sep 30 Cindy Date Aug 31 Sep 30 Sep 30 General Ledger Cash Account Explanation w Balance Cash Recipes 3,500 Cash Disbursements Balas $3,351 6,851 4.636 2215 Deposits Made (Cash Receipts) Dute Sep 05 Sep 17 Aroun $ 800 SOX) 700 1,500 Sep. 22 Cheques Written (Cash Disbursements) A No 671 $ 250 Na 672 300 No. 673 700 No. 674 690 No. 675 275 Total September cash disbursements $2,215 Sep 30 Total September cash receipts $3,500 Required Prepare the bank reconciliation at September 30, 2023, as well as the necessary journal entries for RS Tax Services. BANICNO PROCEDURES AND CONTROL OF CASH