The September 30 bank statement for Cadieux Company and the September ledger account for cash are summarized here:

BANK STATEMENT
	Checks				Deposits			Other				Balance
Balance, September 1												$	1,800
September 7								NSF check	$	90			1,710
September 11					$	2,700							4,410
September 12	#101	$	700										3,710
September 17	#102		1,500										2,210
September 26	#103		2,200										10
September 29								EFT deposit		100			110
September 30								Service charge		10			100

Cash (A)

Sep 1	Balance	1,800
Sep 10		2,700		700	Sep 10 #101
Sep 30		2,000		1,500	Sep 15 #102
				2,200	Sep 22 #103
				40	Sep 28 #104
Sep 30	Balance	2,060

1. Prepare a bank reconciliation

2

Prepare any journal entries that should be made as the result of the bank reconciliation.

a. Record the electronic funds transfer of $100 made by a customer on their account.

b. Record the service charges of $10 deducted by the bank.

c. Record the return of the customer check of $90 due to insufficient funds

3.	What should the balance in the Cash account be after recording the journal entries in requirement 2?