The cash balance per books for Senjavarah Company on October 31, 2021 is $8,736.01. The following cheques and receipts were recorded for the month of October 2021:

Cheques Receipts

No Amount Amount Date

17 $372.96 $ 843.86 Oct. 5

18 $ 780.62 $ 941.54 Oct. 21

19 $ 157.00 $ 808.58 Oct. 27

20 $ 587.50 $ 967.00 Oct. 30

21 $ 234.15

22 $ 578.84

23 $1,687.50

24 $ 921.30

25 $ 246.03

In addition, the bank statement for the month of October is presented below:

Cheques and other debits Deposits Date Balance

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No. Amount No. Amount No. Amount

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Sep 30 $ 5404.84

14 $ 148.29 17 $ 372.96 22 $ 578.84 $ 5484.38 Oct 1 $ 9789.13

18 $ 708.62 24 $ 921.30 $ 843.86 Oct 9 $ 9003.07

19 $ 157.00 25 $ 246.03 $ 941.54 Oct 23 $ 9541.58

21 $ 234.15 $ 15.00 SC $ 808.58 Oct 29 $ 10101.01

$ 250.00 NSF $ 1200.00 CM Oct 31 $ 11051.01

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Symbol: NSF (Non Sufficient Funds) SC (Service Charge) CM (Credit Memo)

Cheque No. 18 was correctly written for $708.62 for a payment on account. The NSF cheque was from S. Horn, a customer, in settlement of an accounts receivable. An entry had not been made for the NSF cheque. The credit memo is for an EFT from a customer account.

Instructions

a) Prepare bank reconciliation at October 31, 2021.

b) Prepare the journal entries required by the bank reconciliation