You are given the financial details of the White$-$Water Kayak Company, based in Oman, for the month of September. The company specializes in outdoor water sports equipment, with a strong focus on kayaks and accessories. As part of the finance team, you are tasked with reconciling the company$$s bank statements with its ledger accounts to ensure accuracy in financial reporting.

Scenario Details:

$$ The balance per the bank statement on September $30$ is OMR $6,900.$

$$ The Cash account balance in the company's ledger on September $30$ is OMR $5,573.$

$$ Cash receipts recorded on September $30$ amount to OMR $5,850,$ which have not been processed by the bank yet.

$$ The bank statement includes a debit memo of OMR $25$ for check printing charges.

$$ Check No$.119,$ meant for Blacque Company, was erroneously recorded at OMR $236$ instead of the correct amount of OMR $263.$

$$ Outstanding checks totaling OMR $4,800$ have not yet been cleared by the bank.

$$ Check No$.148$ was issued for OMR $408$ but was mistakenly recorded in the company$$s books as OMR $480.$

$$ An NSF $($Non$-$Sufficient Funds$)$ check from a customer, amounting to OMR $340,$ was returned by the bank.

$$ The bank collected a note receivable for the company, totaling OMR $2,670($principal amount OMR $2,600$ plus OMR $70$ interest$),$ which was not yet recorded in the company$$s books.

Instructions:

$$ Part A: Bank Reconciliation: Prepare a bank reconciliation statement for White Water Kayak Company as of September $30,$ considering the discrepancies and information provided. $(8$ Marks total$)$; Identification of Adjustments $(3$ Marks$)$& Accuracy of Calculations$(5$ Marks$)$