The following information shows the transactions on the bank statement of the company for the month of September 2023, with a closing bank balance of $8,495. Date Details 1-Sep Balance Withdrawals Deposits Balance 5,450 2-Sep Interest received 250 5,700 7-Sep Cheque - 142 4,200 1,500 14-Sep Sales lodgement 10,500 14,700 10-Sep Rent 11,500 3,200 19-Sep Cheque-143 640 10,860 20-Sep Credit Card Deposit 2,500 13,360 17-Sep Dishonoured cheque - R. Walker 780 12,580 25-Sep Sales lodgement 8,300 20,880 29-Sep Cheque - 145 4,600 16,280 24-Sep Insurance 8,600 7,680 24-Sep Bank charges 85 7,595 25-Sep Deposit - Transnet Inc. 3,000 10,595 25-Sep Standing order - Accounting Exp 450 10,145 29-Sep Cheque - 139 1,650 8,495 30-Sep Balance 8,495 The Bookkeeper of the company, in reviewing the bank statement, realized that the credit card deposit on September 20 was not made by the company. Required: a. Prepare the Bank Reconciliation for the company at September 30, 2023. (12 marks) b. Prepare the necessary journal entries to adjust the company's accounts at September 30, 2023 arising from the Bank Reconciliation. (5 marks) C. List three (3) principles of an internal control system. (3 marks)