The cash account for Coastal Bike Co$.$ at October $1,20Y9,$ indicated a balance of $$30,356.$ During October, the total casn written totaled $$137,652.$ The bank statement indicated a balance of $$43,000$ on October $31,20Y9.$ Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items:

a$.$ Checks outstanding totaled $$6,515.$

b$.$ A deposit of $$1,779$ representing receipts of October $31$ had been made too late to appear on the bank statement.

c$.$ The bank had collected for Coastal Bike Co$.$ $$5,775$ on a note left for collection. The face of the note was $$5,500.$

d$.$ A check for $$470$ returned with the statement had been incorrectly charged by the bank as $$740.$

e$.$ A check for $$310$ returned with the statement had been recorded by Coastal Bike Co$.$ as $$130.$ The check was for the payment of an obligation to Rack Pro Co$.$ on account.

f$.$ Bank service charges for October amounted to $$29.$

$9.$ A check for $$1,376$ from Bay View Condos was returned by the bank due to insufficient funds.

Required:

Prepare a bank reconciliation as of October $31,20Y9$

Journalize the necessary entries.

If a balance sheet were prepared for Coastal Bike Co on October $31,20Y9,$ what amount should be reported as cash?