The following information is available for Raya Company at the end of September 30. a. Balance per bank statement $10,150 b. Deposit in transit 705 c. Balance per company's records 10,250 d. Outstanding checks 800 e. NSF check 220 f. Bank service charges 115 g. Interest earned on bank account 140 Required: a. Prepare a bank reconciliation (14 points) b. Journalize the necessary entries required by the company (6 points)