3) The bank statement for Wakiki, Inc. shows a balance of $9,140 on July 31, while the cash account in Wakiki's books has a balance of $7,375 on the same date. Prepare a bank reconciliation using the following additions and deductions: a. Checks outstanding, $2,402 b. Deposits in transit, $1,442 c. Checking account service charges, $57 d. Note receivable collected by the bank, $1,750 (this includes interest revenue of $50) e. NSF check for $825 received from a customer was returned f. Check for $81 paid on account by Wakiki was recorded incorrectly as $18 f. Check for $81 paid on account by Wakiki was recorded incorrectly as $18 Prepare the journal entry/entries required by the reconciliation completed in #3 above