1. Prepare a) a Bank Reconciliation and b) journal entries for the Johnny Jim Company. Johnny Jim has a checking account with the Illinois Last National Bank. The General Ledger Cash account at Johnny's shows a balance of $7,100 on January 31, 2022. The bank statement on that date indicates a balance of $12,145. After analysis, it has been determined that cash receipts of $1,600 from January 31, has not yet been recorded by the bank. It has also been determined that check # 785 for $200 and #788 for $1,900 written in January have not cleared the bank. A customer check, for $200 that was deposited January 5, was returned by the bank for Non-Sufficient Funds. A check written for $2,800 to Ameren was incorrectly recorded by Johnny Jim as $2,500. An automatic withdrawal for Johnny Jim's rent was made January 8 for $1,100. Johnny Jim earned $20 interest on his account in January. In December 2021, Johnny Jim loaned Sunbeam Bakery $6,000. On January 28, 2022 Sunbeam repaid the loan plus $250 interest directly to the Illinois Last National Bank. Illinois Last National Bank charged Johnny Jim $125 in service charges