. - . . .. The bank statement dated September 30, 2011, for the Smith Company showed a balance of $2,876.35 which differs from the $1,879.50 book balance of cash on that date. In attempting to reconcile the difference, the accountant noted the following facts: 1. The bank recorded a service fee of $15 that was not recorded on the books of Smith Company. 2. A deposit of $500 was made on the last day of the month but was not recorded by the bank. 3. A check for $176 had been recorded on the Smith Company books as $167. The bank paid the correct amount. 4. A check was written during September but has not been processed by the bank. The amount was $422.85. 5. A check for $1,000 is still outstanding from August. 6. A check for $100 deposited by Smith Company was returned marked "Not Sufficient Funds." 7. A credit memorandum stated that the bank collected a note receivable of $200 for Smith Company and charged Smith a $2 collection fee. Smith Company had not previously recorded the collection. . Prepare, in good form, a bank reconciliation which shows the correct cash balance on September 30, 2011