San Diego Harbor Tours has poor internal control over cash. Ben Johnson, the manager, suspects the cashier of stealing. Here are some details of company cash on September 30: a. The Cash account in the ledger shows a balance of $6,450. b. The September 30 bank statement shows a balance of $4,300. The bank statement lists a $200 bank collection, a $10 service charge, and a $40 NSF check. c. On September 30, the following checks are outstanding: Amount $ 100 300 600 200 d. There is a $3,500 deposit in transit on September 30. Requirement: Prepare a bank reconciliation and joumalize