The bank statement for Fashion is Danger had an ending cash balance of $$1,600$ on October $31,2022.$ On this date the cash balance in their general ledger was $$2,861.$ After comparing the bank statement with the company records, the following information was determined.

The bank returned an NSF cheque in the amount of $$430$ that Fashion is Danger deposited on October $20.$ The NSF service fee was $$7.$

A direct deposit received from a customer on October $30$ in payment of their accounts totaling $$3,800.$ This has not yet been recorded by the company.

On October $30,$ the bank deposited $$21$ for interest earned.

The bank withdrew $$35$ for bank service charges.

Deposits in transit on October $31$ totalled $$4,610.$

Required

Prepare bank reconcillation statement and create the required journal entries.