Problem 5. Bank Reconciliation and Journal Entries. 25 points (15 point reconciliation; 10 points for related journal entry). Required: Prepare a Di rnal entry). Required: Prepare a bank reconciliation as Ju. rrepare any necessary adjusting journal entries necessary as a result of the bank reconciliation. Brown Company's bank statement for September 30 showed a cash balance of $1,350. The company's Cash account in its general ledger showed a $995 debit balance. The following information was also available as of September 30. a. A $125 debit memoranda is included with the bank statement and dealt with a customer's check for $100 marked NSF and returned to Brown Company by the bank. In addition, the bank charged the company's a $25 processing fee. b. The September 30 cash receipts, $1,250, were placed in the bank's night depository after banking hours on that date and this amount did not appear on the September 30 bank statement A $15 debit memorandum for checks printed by the September 30 bank was included with the canceled checks. d. Outstanding checks amounted to $1,145. for $900 was collected by the bank. A collection fee of $25 was deducted by the e. A customer's note for $900 was collected by the bank bank and the difference was deposited in the account. ded with the canceled checks was a check for $275, drawn on another company. B P. R. Debit Credit Account Titles and Explanation Date