WRITTEN QUESTION $(10$ POINTS$)$

$26.$ Jill Roost Corporation operates four bowling alleys. The business just recelved the October $31,2020$ bank statement from City National Bank. The bank statement shows an ending balance of $$910.$ The business's Cash account shows an October $31$ balance of $$3,024.$

Information from October's bank statement and company records reveals the following additional information:

An automatic withdrawal for October rent was made for $$440.$

City National Bank charged service fees of $$30$ for the month of October.

A customer's check for $$50$ was returned due to insufficient funds $($NSF check$).$

The business identified checks outstanding of $$440$ and a deposits outstanding of $$1,800$

During October, the business recorded a check for Salaries Expense in the amount of $$2$ The bank properly recorded the check for $$260.$

a$.$ Prepare the bank reconciliation for Jill Roost Corporation on October $31,2020.$

b$.$ Record the necessary cash adjustment entries.