The following information has been gathered for Highgate Security for the month ended September 30, 2021: 1) The bank statement indicates a balance of $6,417. 2) The general ledger cash account indicates a balance of $5,422 on September 30, 2021. 3) There was an EFT deposit of $1,700 on the bank statement for the monthly rent from a tenant. 4) The bookkeeper had erroneously recorded a $100 cheque as $1,000. The cheque was to settle the account payable of Janex Supplies. 5) The bank statement revealed $50 in service charges. 6) Cheques #112 and #107 for $1,260 and $785 respectively did not appear on the bank statement. 7) A deposit made on September 29, 2021 for $2,900 did not appear on the bank statement. 8) A bank debit memo indicated an NSF cheque for $700 relating to the account receivable of Theodore Childress. Instructions a) Prepare a bank reconciliation for Highgate Security at September 30, 2021. b) Prepare all journal entries required for Highgate Security's September 30, 2021 bank reconciliation.