Q2: Amman Company's bank statement for the month of September showed a balance per bank of 7,000. The company's Cash account in the general ledger had a balance of 4,667 at September 30. Other information is as follows: (1) Cash receipts for September 30 recorded on the company's books were 5,000 but this amount does not appear on the bank statement (Deposit in transit) (2) The bank statement shows a debit memorandum for 60 for check printing charges (Check printing). (3) Check No. 119 payable to Mann Company was recorded in the cash payments journal and cleared the bank for 248. A review of the accounts payable subsidiary ledger shows a 36 credit balance in the account of Mann Company and that the payment to them should have been for 284. (4) The total amount of checks still outstanding at September 30 amounted to 5,800 (Outstanding checks) (5) Check No. 138 was correctly written and paid by the bank for 429. The cash payment journal (company records) reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for 492. (The difference is 63). (6) The bank returned an NSF check from a customer for e530. (7) The bank included a credit memorandum for 2,060 which represents collection of a customer's note by the bank for the company; principal amount of the note was 2,000 and interest was 60. Interest has not been accrued. Instructions : ( 8 marks) (a) Prepare a bank reconciliation for Amman Company at September 30. (b) Prepare any adjusting entries necessary as a result of the bank reconciliation