The bank statement dated September 30, 2014 for the SIAST Company showed a balance of $2,876.35 which differs from the $1.879.50 book balance of cash on that date. In attempting to reconcile the difference, the accountant noted the following facts: 1. The bank recorded a service charge of $15 which was not recorded on the books of SIAST Company. 2. A deposit of $500 was made on the last day of the month but was not recorded by the bank. 3. A cheque written for $176 had been recorded on the SIAST Company books as $167. The bank paid the correct amount. The cheque was in payment of utilities. 4. Cheque #522 was written during September but has not been processed by the bank. The amount was $422.85. 5. Cheque # 473 for $1,000 is still outstanding from August. 6. A cheque for $100 deposited by SIAST Company from Jim White, a credit customer, was returned marked "Not Sufficient Funds". 7. A credit memorandum stated that the bank collected a note receivable of $200 for SIAST Company and charged a $2 collection fee. SIAST Company had not previously recorded the collection. REQUIRED: 1. Prepare, in good form, a bank reconciliation which shows the correct cash balance on September 30, 2014. 2. Prepare the journal entries to correct the company's cash account.