Presented below is information related to Collin, Inc. Balance per books at August 31, $19,580.35; Receipts per books$185,680.86; disbursements per books. $191,600.09.

The balance per bank statement as of September 30, $17,780.63.

The following checks were outstanding at September 30.

5641 $1,856.21

5642 953.40

5644 2,681.27

5645 300.00

Included with the September bank statement and not recorded by the company were a bank debit memo for $31.00 covering bank charges for the month, a debit memo for $859.46 for a customers check returned and marked NSF, and a credit memo for$900 representing bond interest collected by the bank in the name of Wizards Inc. Cash on hand at September 30 recorded and a waiting deposit amounted to $1,680.91.

Instructions(a) Prepare a bank reconciliation (to the correct balance) at September 30, for Wizards Inc .from the information above. (b) Prepare any journal entries required to adjust the cash account at September 30.