$3.$ Bank ReconciliationBarb Lee Inc. $($BLI$)$ is about to reconcile its bank statement for the month of May. Pertinent information follows: Bank statement balance $$11,003\mathrm{.}74.$ General ledger balance $$8,284\mathrm{.}07.$ BLI mailed a deposit of $$899\mathrm{.}14$ to the bank on May $28.$ The bank had not yet received it by month end. BLI issued cheques #$124$ for $$2,041\mathrm{.}25$; #$126$ for $$951\mathrm{.}56$; and #$129$ for $$1,000$ in May; however, these were not returned with the May $31$ bank statement. BLI received notification that a cheque for $$313$ deposited to BLI's account was returned NSE. The bank levied a $$32$ returned cheque charge. The bank statement included a $$29$ service charge for the month.Required:a$)$ Prepare the cash reconciliation for Barb Lee Inc. as at May $31.$b$)$ Prepare adjusting journal entries to correct for items noted in the cash reconciliations.