Question 8 White Water Kayak Company's bank statement for the month of September showed a balance per bank of $6.900. The company's Cash account in the general ledger had a balance of $5,573 st September 30. Other information is as follows: (1) Cash receipts for September 30 recorded on the company's books were $5.850 but this amount does not appear on the bank statement. (2) The bank statement shows a debit memorandum for $25 for check printing charges (3) Check No. 119 payable to Blacque company was recorded in the cash payments journal and cleared the bank for $236. A review of the accounts payable subsidiary ledger shows a $27 credit balance in the account of Blacq Company and that the payment to them should have been for $263 (4) The total amount of checks still outstanding at September 30 amounted to $4,800 (5) Check No. 140 was correctly written and paid by the bank for $408. The cash payment joumal reflects an entry for Check No. 148 as a debit to Accounts Payable and a credit to Cash in Bank for $480 (6) The bank returned an NSF check from a customer for $340, (7) The bankindluded a credit memorandum for $2.670 which represents collection of a customer's note by the bank for the company principal amount of the note was 12,600 and interest was 70. Interest has not been accrued September 30. (ust items that increase cash balance first) Prepare a bank reconciation for White Water Kavak Company WHITE WATER COMPANY Bank Reconciliation Banker 30 139 PM Prepare any adjusting entries necessary as a result of the bank reconciliation. (Credit account titles are automatically ind indent manually.) Debit Date Account Titles and explanation Credit Sept. 30 To correct record ed . 148)