The following information was available to reconcile Montrose Companys book balance of Cash with its bank statement balance as of October 31, 2017:

a.	After all posting was completed on October 31, the companys Cash account had a $14,365 debit balance, but its bank statement showed a $31,903 balance.
b.	Cheques #296 for $1,452 and #307 for $13,880 were outstanding on the September 30 bank reconciliation. Cheque #307 was returned with the October cancelled cheques, but cheque #296 was not. It was also found that cheque #315 for $972 and cheque #321 for $2,178, both written in October, were not among the cancelled cheques returned with the statement.
c.	In comparing the cancelled cheques returned by the bank with the entries in the accounting records, it was found that cheque #320 for the October rent was correctly written for $4,070 but was erroneously entered in the accounting records as $4,700.
d.	A credit memo enclosed with the bank statement indicated that there was an electronic fund transfer related to a customer payment for $22,100. A $130 bank service charge was deducted. This transaction was not recorded by Montrose before receiving the bank statement.
e.	A debit memo for $3,521 listed a $3,467 NSF cheque plus a $54 NSF charge. The cheque had been received from a customer, Jefferson Tyler. Montrose had not recorded this bounced cheque before receiving the statement.
f.	Also enclosed with the statement was a $81 debit memo for bank services. It had not been recorded because no previous notification had been received.
g.	The October 31 cash receipts, $6,062, were placed in the banks night depository after banking hours on that date and this amount did not appear on the bank statement.

Required: 1. Prepare a bank reconciliation for the company as of October 31, 2017 MONTROSE COMPANY Bank Reconciliation October 31, 2017 Bank Statement Company's Books Bank statement balance Book balance of cash Add: Add: C S $ 0 0 Deduct: Deduct: 0 0 Adjusted bank balance Adjusted book balance 2. Prepare the General Journal entries necessary to bring the company's book balance of Cash into agreement with the reconciled balance transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 Record the collection of note less collection fee. Note: Enter debits before credits. Debit Date General Journal Credit Oct 31 Record entry Clear entry View general journal 2. Prepare the General Journal entries necessary to bring the company's book balance of Cash into agreement with the reconciled balance. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 Record the NSF cheque. Note: Enter debits before credits Date General Journal Debit Credit Oct 31 View general journal Record entry Clear entry 2. Prepare the General Journal entries necessary to bring the company's book balance of Cash into agreement with the reconciled balance. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet K 1 3 2 4 Record the bank service charges Note: Enter debits before credits. Date General Journal Debit Credit Oct 31 Clear entry View general journal Record entry 2. Prepare the General Journal entries necessary to bring the company's book balance of Cash into agreement with the reconciled balance. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 Record to correct error in Cheque #320. Note: Enter debits before credits. General Journal Date Debit Credit Oct 31 Record entry Clear entry View general journal