The October 31 cash balance in the general ledger is $823.

The October 31 balance shown on the bank statement is $365.

Checks issued but not returned with the bank statement were No. 462 for $23 and No. 483 for $58.

A deposit made late on October 31 for $454 is included in the general ledger balance but not in the bank statement balance.

Returned with the bank statement was a notice that a customer's check for $76 that was deposited on October 25 had been returned because the customer's account was overdrawn.

During a review of the checks that were returned with the bank statement, it was noted that the amount of Check No. 471 was $65 but that in the company's records supporting the general ledger balance, the check had been erroneously recorded as a payment of an account payable in the amount of $56.

Required:

a. Prepare the adjusting journal entry that should be prepared to reflect the reconciling items. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

What is the amount of cash to be included in the October 31 balance sheet for the bank account reconciled?