The James Hurren & Co., bank statement for December 31, 2019 showed a balance of $840.75. The company's cash account showed a $652.6 debit balance. The following information was also available. a. A customer's cheque for $45 marked NSF was returned to Brown Company by the bank. The bank charged the company's account a $5 processing fee. b. The September 30 cash receipts, $625, were placed in the bank's night depository after banking hours on that date and this amount did not appear on the bank statement. c. A $7.55 debit memorandum for cheques printed by the bank was included with the cancelled cheques. d. Outstanding cheques amounted to $570.70 e. A customer's note for $460 was collected by the bank. A collection fee of $10 was deducted by the bank. f. Included with the cancelled cheques was a cheque for $150, drawn on another company, The Browne Bros. Prepare bank reconciliation