The cash balance per books for Feagen Company on September 30, 2015 is $10,740.93. The following checks and receipts were recorded for the month of October, 2015:

Checks								Receipts
No.		Amount		No.		Amount		Amount		Date
17		$372.96		22		$578.84		$843.86		10/5
18		$780.62		23		$1,687.50		$941.54		10/21
19		$157.00		24		$921.30		$880.58		10/27
20		$587.50		25		$246.03		$967.00		10/30
21		$234.15

In addition, the bank statement for the month of October is presented below:

Balance			Deposits and Credits										Checks and Debits						Balance
Last Statement					No.		Total Amount							No.		Total Amount		This Statements
$5,404.84					5		$9,178.36							10		$3,632.19		$10,951.01
Checks and other debits																Deposits		Date		Balance
No		Amount			No		Amount				No			Amount
14		148.29			17		372.96				22			578.84		5,484.38		10/1		$9,875.31
18		708.62			24		921.30									843.86		10/8		$9,219.03
19		157.00			25		246.03									941.54		10/23		$9,541.58
21		234.15					25.00	SC								808.58		10/29		$10,101.01
		240.00		NSF												1,100.00	CM	10/31		$10,951.01
Symbols: NSF (Not sufficient funds) SC (Service charge) CM (Credit Memo)

Check No. 18 was correctly written for $708.62 for a payment on account. The NSF check was from S. Long, a customer, in settlement of an accounts receivable. An entry had not been made for the NSF check. The credit memo is for the collection of a note receivable including interest of $60 which has not been accrued. The bank service charge is $25.00.

Prepare a bank reconciliation at October 31. (List items that increase cash balance first. Enter answers to 2 decimal places, e.g. 25.20.) FEAGEN COMPANY Bank Reconciliation October 31, 2015