The cash balance per books for Pronghorn Company on September 30, 2020 is $10.753.93. The following checks and receipts were recorded for the month of October 2020: Checks Receipts No. Amount No. Amount Amount Date 27 $385.96 32 $591.84 $856.86 10/5 28 $886.62 33 $1,799.50 $954.54 10/21 29 $270.00 34 $934.30 $893.58 10/27 30 $591.50 35 $259.03 $989.00 10/30 31 $247.15 In addition, the bank statement for the month of October is presented below: Balance Deposits and Credits Checks and Debits Balance Last Statement No. Total Amount No. Total Amount This Statements $5,417.84 5 $9,628.36 10 $3,904.19 $11,142.01 Checks and other debits No Amount No Amount No Amount Deposits Date Balance 24 161.29 27 385.96 32 591.84 5,497.38 10/1 $9,776.13 28 868.62 34 934.30 856.86 10/8 $8,830.07 29 29 270.00 35 259.03 954.54 10/23 $9.255.58 29 270.00 35 259.03 31 247.15 33.00 SC 153.00 NSF Symbols: NSF (Not sufficient funds) SC (Service charge) CM (Credit Memo) 954.54 10/23 $9.255.58 893.58 10/29 $9,869.01 1,426.00 CM 10/31 $11,142.01 Check No. 28 was correctly written for $868.62 for a payment on account. The NSF check was from M. Short, a customer, in settlement of an accounts receivable. An entry had not been made for the NSF check. The credit memo is for the collection of a note receivable including interest of $93.00, which has not been accrued. The bank service charge is $33.00. (a) Prepare a bank reconciliation at October 31. (List items that increase cash balance first. Enter answers to 2 decimal places, e.g. 25.20.) PRONGHORNCOMPANY Bank Reconciliation $ $ $ $ $