The following information pertains to the bank transactions of Whitset Company: a. Cash on the books as of September 30, 2020 was $499. Cash as shown on the bank statement for the same date was $1,330. b. A deposit of $160, representing cash receipts of September 30, did not appear on the bank statement. c. Outstanding checks totaled $240. d. Bank service charges for September amounted to $9. e. The bank collected for Whitset Company $840 (which includes $40 interest income) on a note left for collection. f. An NSF check for $80 from a customer, Julian Bluett, was returned with the statement. REQUIRED: 1. Prepare a bank reconciliation for the Whitset Company as of September 30, 2020. 2. Prepare the necessary journal entries to adjust the accounts