According to the books of Alexander Company, the cash balance on October 31, 2022 was \(\$ 50,000\), while the bank statement showed \(\$ 66,185\). After inspection, the company found that the following events reconcile the difference:

a. NSF \(\$ 6,000\)

b. Outstanding checks \(\$ 31,000\)

c. Deposit in transit \(\$ 5,600\)

d. Bank charge \(\$ 3,300\)

e. Interest revenue \(\$ 85\)

1. Prepare a bank reconciliation.

2. Prepare journal entries to adjust to the correct balance.