2. Lexington Heating LLC records cash receipts deposited on a daily basis. All cash disbursements are made by checks. These disbursements are also recorded on a daily basis. The following information is provided for July 2016: Lexington general ledger checking account balance at July 31, 2016 was $4,634. The bank statement checking account balance was $4,884 at July 31, 2016. Cash receipts recorded for July 2016 in Lexingtons accounting records, but did not appear on the bank statement, totaled $487. Bank memos previously not available to Lexington are included in the bank statement. These memos includes a NSF check received from a customer for $143. Also, the were bank services charges of $11 for new checks ordered. Another memo advices Lexington that $543 has been deposited in their checking account ($550 less the bank charge of $7). This represents the net proceeds of a collection the bank had made on behalf of Lexington on a $550 note receivable. Checks written and recorded during July in Lexingtons accounting, but not included in the bank statement includes the following checks: Ck no. 1311 $ 59 Ck no. 1312 $ 91 Ck no. 1313 $120 Ck no. 1314 $ 74 Ck no. 1315 $ 35 Check 1146 was recorded in Lexingtons accounting recordings at $345 and listed in the bank statement at $543. This was not a bank error. Checks that were outstanding as of 30 June 2016 included check no. 1115 $167 and check no. 1118 $197. Check no. 1118 was paid in the bank statement and check 1115 was not. Required: Prepare a bank reconciliation at July 31, 2016.