PROBLEM 3: EXERCISES 1. ABC Co. is preparing its September 30, 20x1 bank reconciliation. Relevant information is shown below: 5,313 Balance per books Balance 6,200 bank statement per Collection of note receivable by bank (including P155 interest) 3,565 NSF check returned by bank 1,860 Bank service charges for December 62 Deposits in transit 2,418 Outstanding checks (including certified checks of P310) 3,100 A P1,395 collection of accounts receivable was erroneously recorded in the books as P1,593. The actual amount deposited to the bank is P1,395. A P930 loan amortization of AVC Co. was erroneously debited by the bank to ABC Co.'s account. Requirements: a. Prepare the bank reconciliation. b. Prepare the month-end adjusting entry. k d