The seaside boat company's bank statement for the month of OCtober showed a balance per bank of 5,768. The company's Cash account in the general ledger had a balance of 4,537 at october 31. Other information in as follows:

1. Deposits in transit at October 31 3,900 2.Outstanding checks at October 31 4,935 3.Bank service fee charged to Seaside for the month of october $17 4.Bank collected $200 accounts receivable for Seaside in October 5.Bank paid $13 of interest income to Seaside

A) Prepare a bank reconciliation in good form for Seaside Boat Company at October 31.

B)Prepare any adjusting entries necessary as a result of the bank reconciliation?