V. Bart Corporation's September 30 bank reconciliation incladed the following information and OutstandingChecks w341 S85 342 sns. Deposits in Transit $815 # 3435220, and #344 $490 The following information is available for the month of October AMERICAN NATIONAL BANK OF SPRINGFIELD Denver, CO 48201-250 (313)-999-9999 For Period October I through October 31 epositor Name: Bart Corporation Account Number 999-9999991 Monthly Summary Beginning Balance, October I Total Deposits and Other Credits Total Checks Paid and Other Debits s Ending Balance, October 31 s 2,215 s 5,560 (2.550) S 5,225 Deposits Received: Other Credits Amount S 685.00 Date Amount Date Description Oct I S 10 815Oct 18 Collection of a $660 note plus $40 interest less a $15 transaction fee 950 1,020 17 940 Other Debits: Amount Date Description Oct 24 NSF Check written by Apu Corp 175 Checks Paid: Check No Amount 10 85 115 75 315 210 Oct 31 Monthly Service Charge #341 #342 #346 #347 #350 #351 #353 1,470 Bart's general ledger cash account for October appeared as follows CASH Cash Receipts: Cash Payments 107 10/14 1021 10/28 1031 950 1,020 940 1,150 1,210 75 Ck No. 346 315 Ck No. 347 440 Ck No 348 180 Ck No. 349 210 Ck No. 350 95 Ck No. 351 65 Ck No. 352 1,440 Ck No. 353* End. Balance S4570 Upon comparison with the bank statement, it is discovered that check number 353, correctly written for S1,470 for the purchase of supplies was incorrectly journalized and postod by Bart as $1,440 REQUIRED: A. Prepare a bank reconciliation for Bart Corporation for October 31 on the attached workpaper B. Prepare any nccessary adjusting journal entries in the attached gencral journal