Sunshine Company's bank statement for September 30 showed cash balance of $7,263. The company's Cash account in its general ledger showed a $7,194 debit balance. The following information was also available as of September 30: 1. September bank service charge not recorded by depositor is $28. 2. Deposits in transit include check no 443- $1000 and check no. 447 - $300. 3. Bank collected $700 note for Sunshine Company in September, plus interest of $36. For this the banked charged a fee of $20. The collection has not been recorded by Sunshine Company and no interest has been accrued. 4. Check no. 785 of $300 and check no. 799 of $291 remained outstanding. 5. A check for $230 to a creditor on account that cleared the bank in September was journalized and posted as $320. Instructions: (a) Prepare the bank reconciliation at September 30.