The cash balance per books for Sheffield Company on September 30, 2020 is $10,756.93. The following checks and receipts were recorded for the month of October 2020: Checks Receipts No. Amount No. Amount Amount Date 27 $388.96 32 $594.84 $859.86 10/5 28 $662.62 33 $1,802.50 $957.54 10/21 29 $273.00 34 $937.30 $896.58 10/27 30 $594,50 35 $262.03 $992.00 10/30 31 $250.15 In addition, the bank statement for the month of October is presented below: Balance Deposits and Credits Checks and Debits Balance Total Last Statement No. Amount No. Total Amount This Statements $5,420.84 5 $9,413.36 10 $3,689.19 $11,145.01 Checks and other debits Deposits Date Balance No Amount No Amount NO No Amount 24 164.29 27 388.96. 32 594.84 5,500.38 10/1 $9.773.13 28 626.62 34 937.30 859.86 10/8 $9,069.07 29 273.00 35 262.03 957.54 10/23 $9,491.58 31 250.15 36.00 SC 896.58 10/29 $10,102.01 156.00 NSF 1,199.00 CM 10/31 $11,145.01 Symbols: NSF (Not sufficient funds) SC (Service charge) CM (Credit Memo) Check No. 28 was correctly written for $626.62 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 $96.00, which has not been accrued. The bank service charge is $36.00. Prepare the adjusting journal entries required by the bank reconciliation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation Oct. 31 31 (To correct recording error on check No. 18) 31 (To record collection of note and interest) 31 (To record bank service charge for the month of October) Debit Credit