The following information was available to reconcile Montrose Company's book balance of Cash with its bank statement balance as of October $31,2023$:

a$.$ After all posting was completed on October $31,$ the company's Cash account had a $$16,502$ debit balance but its bank statement showed a $$36,725$ balance.

b$.$ Cheques #$296$ for $$1,669$ and #$307$ for $$15,957$ 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 $$1,117$ and cheque #$321$ for $$2,502,$ 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 $$10,100$ but was erroneously entered in the accounting records as $$10,820.$

d$.$ A credit memo enclosed with the bank statement indicated that there was an electronic fund transfer related to a customer payment for $$21,635.$ A $$150$ bank service charge was deducted. This transaction was not recorded by Montrose before receiving the bank statement.

e$.$ A debit memo for $$4,065$ listed a $$4,004$ NSF cheque plus a $$61$ 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 $$92$ debit memo for bank services. It had not been recorded because no previous notification had been received.

g$.$ The October $31$ cash receipts, $$3,113,$ were placed in the bank's night depository after banking hours on that date and this amount did not appear on the bank statement.

Required:

Prepare a bank reconciliation for the company as of October $31,2023.$

MONTROSE COMPANY

A$.)$ prepare a bank reconciliation for the company as of October $31,2023.$

B$.)$ prepare the general journal entries necessary to bring the company's book balance of cash into agreement with the reconciled balance.