The following information is for Tindall Company in September:
1. Cash balance per bank, September 30, $7,100.
2. Cash balance per books, September 30, $5,470.
3. Outstanding cheques, $3,120.
4. Bank service charge, $22.
5. NSF cheque from customer, $220.
6. Deposits in transit, $1,380.

7. EFT receipts from customers in payment of their accounts, $78.
8. Cheque #212 was correctly written and posted by the bank as $428. Tindall Company had recorded the cheque as $482 in error. The cheque was written for the purchase of supplies.

Instructions
a. Prepare a bank reconciliation at September 30, 2024.
b. Journalize the entries required by the reconciliation at September 30, 2024, on Tindall Company’s books.