The Information Below Was Used to Prepare a Bank Reconciliation

The information below was used to prepare a bank reconciliation for Pumpkin Farm Company. for October 31. Use the information to prepare any necessary journal entries as of October 31. NOTE: It is NOT necessary to prepare a bank reconciliation.
• Adjusted bank balance as of October 31 was $8,765.
• Outstanding checks totaled $1,433.
• A customer's check for $854 was returned for NSF.
• March's service charge was $85.
• Bank collected $1,600 from a customer of Pumpkin Farm in payment of a note receivable, including interest of $100.
• A new bookkeeper had problems posting checks and recording cash receipts:
1. Check # 930 for Salaries Expense written for $430, recorded as $930.
2. A deposit for $2,300 for a sale on October 15 was not recorded by the bookkeeper since she was in a hurry to go to lunch.
• A deposit was made by the company for $900. This was the correct amount, however, the bank made a mistake and recorded the deposit as $890.
• Deposits made at month-end totaled $4,516; these were not shown on bank statement.