You have been asked to reconcile the bank account for Virdon Electric Ltd. for the month ended September 30. You have been given the following information: Balance per bank statement, September 30: $4,481.90 Deposit Balance per General Ledger, September 30: $4.500.00 DR a) Cheque #755, which was outstanding on the August bank reconciliation, was not cashed by the bank during September the cheque was in the amount of $221.00 b) Cheque #860, dated September 12, was written and cashed for $484.00. However, this Cheque was recorded incorrectly in the cash disbursements journal as $448.00 and debited to Accounts Payable. c) Cheque #882, dated September 24, was written and cashed for $75.00. This cheque was incorrectly recorded in the cash disbursements journal as $750.00 and debited to Equipment. d) The deposit made on the evening of September 30, in the amount of $2,750.00, was not on the September bank statement. .) A bank debit memo was received with the bank statement indicating that there charges in the amount of $8.60 for the month of September f) A cheque in the amount of $325.00, written against the account of Vardon Selectric Ltd. was cashed in error by the bank on the account of Virdon Electric 9) The bank statement showed a debit of $185.00 on September 28 for a customer's cheque which had been returned as NSF This cheque had been included in the deposit of Septam were service ON