12. Chapter 7 -Bank Reconciliation 1 The following cheques and eash receipts were reconded for the month of Jantury for Bear The cash aocount (books) of Bear Limited shows a balance of S39,478 at Jamuary 31 . Bear Limited received the following bank statement for January 31 : Additional intomation: - There were no outstanding cheques or deposits in transit at December 314 - The EFT Deposit on January 114 was a reeeipt for monthly rent revenue. - The EFT Deposit on January 22ed was a cash receipt on account - The NSF cheque was from R. Grimes, a customer. - The EFT Telus was the payment of the monthly telephone and internet bill - The company made one error when recording a payment for repairs. Required (parts a \& b): d) Prepare a bank reconciliation at January 31. e) Prepare any necessary journal entries to adjust the eashbank account per general ledger as a result of the bank reconciliation