PROBLEM #1 The cash balance per books for Clarke Company on September 30, 2018 is 510,740.93. The followin October, 2018. g checks and receipts were recorded for the month of Amount $843.86 $941.54 Date 10/ 5 10/21 Amount No. Amount 17 $372.96 22 578.84 18 $780.62 23 $ 1.687.50 19 $157.00 24 S 921.30 20 $587.50 25 246.03 21 $234.15 10/27 $808.58 10/30 $967.00 In addition, the bank statement for the month of October is presented below tal AmountBalance $3,632.19 Deposits and Credits No. Total Amount Balance Last Statement $5,404.84 This Statement 10 $11,951.01 $10,178.36 Date No. Amount No. Amount No. Amount 14 148.29 17 372.96 22 578.84 5,484.38 921.30 246.03 15.00 SC 10/1 9,875 10/8 9,219. 10/23 9,541 10/29 $10, 18 708.62 24 843.86 941.54 808.58 19 157.00 25 21 234.15 250.00 NSF 2,100.00 CM 10/31 $11 Symbols: NSF (Not sufficient funds) SC (Service charge) CM (Credit Memo) Check No. 18 was correctly written for $708.62 for a payment on account. The NSF c was from S. Korn, a customer, in settlement of an accounts receivable. An entry ha been made for the NSF check. The credit memo is for the collection of a note recei including interest of $60 which has not been accrued. The bank service charge is $15 Instructions (a) Prepare a bank reconciliation at October 31. (b) Prepare the adjusting journal entries required by the bank reconciliation