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 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 Amount 24 164.29 27 388.96 32 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. SHEFFIELDCOMPANY Bank Reconciliation