QUESTION 2 Laymon Boat Company's bank statement for the month of September show a balance per bank of 7,000. The company's Cash account in the general ledger has a balance of 5,459 at September 30. Other information is as follows: 1 2. 3 4 Cash receipts for September 30 recorded on the company's books are 5,700 but this amount does not appear on the bank statement. The bank statement shows a debit memorandum for 40 for check printing charges. Check No. 119 payable to Mann Company was recorded in the cash payments journal and cleared the bank for 248. A review of the accounts payable subsidiary ledger shows a 36 credit balance in the account of Mann Company and that the payment to them should have been for 284 The total amount of cheques still outstanding at September 30 amounted to 6,000. Check No. 138 was correctly written and paid by the bank for 409. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for 490 The bank returned an NSF check from a customer for 360 The bank included a credit memorandum for 1,560 which represents the collection of a customer's note by the bank for the company, principal amount of the note was 1,500 and interest was 60. Interest has not been accrued 5 6 7 Instructions Prepare a bank reconciliation and the adjusted cash book for Laymon Boat Company at September 30