1. 2. Crane Rook Candies received a bank statement for the month of August 2014, which showed a balance per bank of $8.134. The company's cash account in the general ledger showed a balance of $7.292 at August 31. Other information that may be relevant in preparing a bank reconciliation for August follows: The bank returned a NSF check from a customer for $55. The company recorded cash receipts of $1.244 on August 31 but this amont does not appear on the bank statement 3. A check correctly written and paid by the bank for $1.236 was incorrectly recorded in the cash payments journal for $1,000. The check was a payment on account. Checks that were written in August but still had not been presented to the bank for payment at August 31 amounted to $638 The bank posted $1,764 to the company's account on August 31 representing an EFT payment from a customer that does not appear in the company's ledger. The bank included a $25 debit memorandum for service charges for the month of August. 4. 5. 6. Bank Reconciliation $