Solowing checks a t books for Clarke ledceand receipts weeany on September 30, 2018 is $10,740.93. The The cash balance per T he en October, 2018 t Acount 17 $372.90 18 $780.623 $941.54 8809.88 $1,687.50 1636 21 $234.16 in addition, the bank statement for the month of October is presented bolow Balance Deais and Credits This Sta tement $11,951.01 Date Balance No. Total Amount Last Stotement No Total Amount $5,404.84 $10,178.36 10 $3,632.19 Deposits Checks and other debits No. Amount No. Amount 4 148.29 17 No. Amount 372.96 22 578.84 5.484.38 10/1 $9,875.31 18 708.62 24 921.30 843.86 10/8 $9.219.03 19 157.00 25 246.03 941.54 10/23 $9,541.58 21 234.15 15.00SC 0/29 $10,101.01 2,100.00 CM 10/31 $11,951.01 250.00 NSF Symbols: NSF (Not sufficient funds) SC (Service charge) CM (Credit Memo) Check No. 18 was correctly written for $708.62 for a payment on account. The NSF check was from S. Korn, a customer, in settlement of an accounts receivable. An entry had not been made for the NSF check. The credit memo is for the collection of a note receivable including interest of $60 which has not been accrued. The bank service charge is $15.00. Instructions (a) Prepare a bank reconcilation at October 31 (b) Prepare the adjusting jourmal entries required by the bank reconciliation