Seaside Boat Company's bank statement for the month of September showed a balance per bank of $7,000. The company's Cash account in the general ledger had a balance of $4,667 at September 30. Other information is as follows: (1) Cash receipts for September 30 recorded on the company's books were $4,200 but this amount does not appear on the bank statement (2) The bank statement shows a debit memorandum for $40 for check printing charges. (3) The total amount of checks still outstanding at September 30 amounted to $5,800. (4) Check No. 138 was correctly written and paid by the bank for $429. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $492. (5) The bank returned an NSF check from a customer for $550. (6) The bank included a credit memorandum for $1,260 which represents collection of a customer's note by the bank for the company; principal amount of the note was $1,200 and interest was $60. Interest has not been accrued. Instructions (a) Prepare a bank reconciliation for Seaside Boat Company at September 30. (b) Prepare any necessary journal entries as a result of the bank reconciliation