Brown Company's Bank Statement for September 30 Showed a Cash

Brown Company's bank statement for September 30 showed a cash balance of $1,350.The company's Cash account in its general ledger showed a $995 debit balance.The following information was also available as of September 30.
a.A customer's check for $100 marked NSF was returned to Brown Company by the bank.In addition,the bank charged the company's account a $25 processing fee.
b.The September 30 cash receipts,$1,250,were placed in the bank's night depository after banking hours on that date and did not appear on the September 30 bank statement.
c.A $15 debit memorandum for checks printed by the bank was included with the canceled checks.
d.Outstanding checks amounted to $1,145.
e.A customer's note for $900 was collected by the bank.A collection fee of $25 was deducted by the bank and the difference was deposited in the account.
f.Included with the canceled checks was a check for $275,drawn on another company,Browne Inc.
(a) Prepare a bank reconciliation as of September 30.
(b) Prepare any necessary adjusting journal entries necessary as a result of the bank reconciliation.