The Brown Company bank statement for September 30, 2022 showed a balance of $1,681.50. The company's cash account showed a $1,305.20 debit balance. The following information was also available. (a) A customer's cheque for $90 marked NSF was returned to Brown Company by the bank. The bank charged the company's account a $10 processing fee. (b) The September 30 cash receipts, \$1,250, were placed in the bank's night depository after banking hours on that date and this amount did not appear on the bank statement. (c) A$15.10 debit memorandum for cheques printed by the bank was included with the cancelled cheques. (d) Outstanding cheques amounted to $1,141.40. (e) A customer's note for $920 was collected by the bank. A collection fee of $20 was deducted by the bank. (f) Included with the cancelled cheques was a cheque for $300, drawn on another company, The Browne Bros. The Brown Company does not do business with The Browne Bros. Required: a) Prepare a bank reconciliation in good form at September 30, 2022. b) Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation