The bank portion of the bank reconciliation of Sandhill Ltd. at September 30, 2023 was as follows: The adjusted cash balance per bank agreed with the cash balance per books at September 30, 2023 following the recording of any necessary adjustments to the books after reconciling the bank account. The accounting records for deposits and cheques for the month of October revealed the following details: The following is a replica of the bank statement for the month of October listing: cheques, deposits, debit and credit memos entered by the bank on its systems. The following footnote notations also appeared on the bank statement as explanations. NSF = Non-sufficient funds S/C= Monthly back service charges EFT = (Electronic Funds Transfer) Represents collection of a note receivable which includes $33 of interest. The interest had not been previously accrued. Additional information: 1. There are no bank errors. 2. Any correction of errors (on book errors) relative to cheques written should be corrected to accounts payable. All deposits are the result of collections on accounts from customers. Prepare, the bank reconciliation of Sandhill for the month of October 2023. (List items that increase balance as per bank and books first.) SANDHILL Ltd. Bank Reconciliation October 31, 2023 Balance per bank statement Deposits in transit October 30 Less : Outstanding cheques Adjusted bank balance Adjusted book balance Less $ $ $