The following data pertain to bank transactions of Hawks Company during September:

- The company's bank statement showed a balance of $40,000 on September 30.

- The balance per book is as of September 30 was $33,900.

- Deposits in transit: $5,000.

- Outstanding checks: $8,000.

- The bank collected a note for the company amounted $4,500 in

which $4,000 was principal and $500 was interest. The bank

deposited $4,400 to the company account after charging $100

collection fee.

- The bank service charge for the month: $100.

- Included in the bank statement was a check from a customer in the

amount of $1,200 which was marked NSF by the bank.

Instructions:

1. Prepare a Bank Reconciliation for the company on September 30.

2. Prepare any necessary journal entries for Hawk for its bank reconciliation.