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Question : Prepare Bank Reconciliation and Journal Entries [20 marks] The Brown Company bank statement for September 3t), 2010 showed a balance of $1,631.5. The company's cash account showed a $1 ,BUSEU debit balance. The following information was also available: A customer's cheque (from Jones Company} for $90 marked NSF was returned to Brown Company by the bank. The bank charged the company's account a $10 processing fee, which Brown will add to the amount owing from Jones. The September 3t] cash receipts, $1 ,ESI}, were placed in the bank's night depository after banking hours on that date and this amount did not appear on the bank statement. A $15.\") debit memorandum for cheques printed by the bank was included with the cancelled cheques. Outstanding cheques amounted to $1,141.4. A customer's note for $933 was collected by the bank- A collection fee of $33 was deducted by the bank. Included with the cancelled cheques was a cheque for $3, drawn on another company, The Browne Eros