problem 9-8 (IAA) Company provided the following data concerning the Jarh records for the months of September and October September 30 1,900,000 October 31 Book balance Total cash receipts per book Total cash disbursements per book 1,400,000 2,400,000 Bank balance Total charges in bank statement Total credits in bank statement 2,100,000 2,500,000 1,200,000 NSF check Collections of accounts receivable 60,000 40,000 not recorded by entity and corrected in subsequent month Overstatement of check in 30,000 50,000 payment of salaries corrected in subsequent month Deposit in transit Outstanding checks 90,000 120,000 130,000 260,000 270,000 30,000 :os Required: a. Prepare a four-column reconciliation showing adjusted balances. b. Prepare adjusting entries on October 31. 291