Question: White Water Kayak Company's bank statement $($received from Sandoval Bank$)$ for the month of September showed a balance per the bank of $$7,710\mathrm{.}10.$ White Water's Cash account in the general ledger $($per the books$)$ had a balance of

$$6,165\mathrm{.}70$ at September $30.$ A comparison of the bank statement with the Cash account revealed the following:

The bank statement shows a debit memorandum for $$25\mathrm{.}00$ for check printing charges.

The bank had collected $$1,530\mathrm{.}00$ through an electronic funds transfer from Cassie Canoe

Company $($a customer of White Water Kayak Company$).$

A deposit in the amount of $$1,205,00$ was made by White Water on September ${30}^{th}$ in the

bank's night deposit vault; however, that deposit did not appear on the bank statemer?:

White Water's check No$.3105,$ which was issued for $$392\mathrm{.}00$ to Row$-$Your$-$Boat Suppiies

Company, a vendor$/$creditor$,$ cleared the bank incorrectly on September ${15}^{th}$ for $$329\mathrm{.}00.$

Checks outstanding on September ${30}^{th}$ totaled $$1,883\mathrm{.}40.$

On September ${30}^{th},$ the bank statement showed an NSF charge of $$576\mathrm{.}00$ for a check

received and deposited by White Water from Fannie's Motor Yachts, an on account customer.

Required: Prepare White Water Kayak Company's bank reconciliation for the month of

September.