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 No. Amount No. Amount $372.96 22 17 $578.84 18 780.62 23 1,687.50 19 20 157.00 24 587.50 921.30 25 246.03 21 234.15. Receipts Amount $843.86 Date Oct. 5 941.54 Oct. 21 808.58 Oct. 27 967.00 Oct. 30 In addition, the bank statement for the month of October is presented below. Cheques and other debits Deposits Date Balance No. Amount No. Amount No. Amount 1228 14 $148.29 17 5372.96 22 708.62 24 921.30 $578.84 $5.484.38 Sep. 30 Oct. 1 $5,404 84 $9,789.13 843.86 Okt. 8. $9.003.07 19 157.00 234.15 25 24603 941.54 Oct 23 59,541.58 15.00 SC 25000 NSF 808.58 1,200.00 CM Oct. 31 Oct. 29 $10.101.01 $11.051.01 Symbols: NSF (Not 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 a bank reconciliation at October 31, 2021. hi Prepare the journal entries required by the bank reconciliation