Roper Electronics recelved its bank statement for the month of August with an ending balsnce of $11,775, Roper determined that Check No. 613 for $155 and Check No. 601 for $420 were both outstanding. A $6,900 deposit for August 30 was in transit as of the end of the month. Northern Regional Bank also collected $5,250 on a note marked "NSF," The ending balance of the Roper cash account is $12,938. a. Prepare a bank reconciliation as of August 31