Chris Hacker Ltd. (CHL) is about to reconcile its bank statement for the month of September 2018. Pertinent information follows:

• Bank statement balance $6,627.87
• General ledger balance $5,685.45.
• The bank erroneously deducted another company’s $800 cheque from CHL’s bank account.
• CHL issued cheques #222 for $456.23; #223 for $1,450; and #225 for $122.19 in September; however, these were still outstanding at month end.
• CHL received notification that a cheque for $245 deposited to its account was returned NSF. The bank levied a $28 returned cheque charge.
• The bank statement included a $14 service charge for the month.

Required:
a. Prepare the cash reconciliation for Chris Hacker Ltd. as at September 30, 2018.
b. Prepare adjusting journal entries to correct for items noted in the cash reconciliation.