The cash account for Coastal Bike Co$.$ at October $1,20$Y$9,$ indicated a balance of $$33,857.$ During October, the total cash deposited was $$139,616,$ and checks written totaled $$138,547.$ The bank statement indicated a balance of $$43,270$ on October $31,20$Y$9.$ Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconciling items:a$.$Checks outstanding totaled $$6,340.$b$.$A deposit of $$1,858$ 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$.$ $$5,565$ on a note left for collection. The face of the note was $$5,300.$d$.$A check for $$590$ returned with the statement had been incorrectly charged by the bank as $$950.$e$.$A check for $$210$ returned with the statement had been recorded by Coastal Bike Co$.$ as $$120.$ The check was for the payment of an obligation to Rack Pro Co$.$ on account.f$.$Bank service charges for October amounted to $$36.$g$.$A check for $$1,217$ from Bay View Condos was returned by the bank due to insufficient funds.Required:$1.$Prepare a bank reconciliation as of October $31,20$Y$9\mathrm{.}2.$Journalize the necessary entries$\mathrm{.}3.$If a balance sheet were prepared for Coastal Bike Co$.$ on October $31,20$Y$9,$ what amount should be reported as cash?