The cash account for Coastal Bike Co$.$ at October $1,20$Y$9,$ indicated a balance of $$32,527.$ During October, the total cash deposited was $$139,121,$ and checks written totaled $$135,890.$ The bank statement indicated a balance of $$43,660$ 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 $$6,625.$

b$.$ A deposit of $$1,888$ 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$.$ $$5,250$ on a note left for collection. The face of the note was $$5,000.$

d$.$ A check for $$260$ returned with the statement had been incorrectly charged by the bank as $$620.$

e$.$ A check for $$410$ returned with the statement had been recorded by Coastal Bike Co$.$ as $$140.$ The check was for the payment of an obligation to Rack Pro Co$.$ on account.

f$.$ Bank service charges for October amounted to $$37.$

g$.$ A check for $$1,418$ from Bay View Condos was returned by the bank due to insufficient funds.

Required:

Prepare a bank reconciliation as of October $31,20Yg.$

Journalize the necessary entries.