6) On July 31, 2015, Roads Company had a cash balance per books of $9,884. The statement from Star Bank on that date showed a balance of $7,713. A comparison of the bank statement with the cash account revealed the following facts: The bank service charge for July was $35. The bank collected an Electronic Funds Transfer (EFT) from a customer of Roads Company for $1,300. Company check No. 2480 issued to T. Laird, a creditor, for $384 cleared the bank in July but was incorrectly recorded by the company for $348. Checks outstanding on July 31 totaled $1,200. Deposits in transit on July 31 totaled $4,000. On July 31, the bank statement showed an NSF charge of $600 for a check received by the company from a customer, K. Wagner, which had been a payment on account. a. Prepare the bank reconciliation below: Cash Balance Per Books Cash Balance Per Bank Adjusted Balance: Adjusted Balance: b. Prepare the necessary journal entries that Roads Company needs to record