7) On July 31,2023 , Roads Company had a cash balance per books of $19,768. The statement from Star Bank on that date showed a balance of $15,426. A comparison of the bank statement with the cash account revealed the following facts: - The bank service charge for July was $70. - The bank collected an Electronic Funds Transfer (EFT) from a customer of Roads Company for $2,600. - Company check No. 3839 issued to T. Laird, a creditor, for $768 cleared the bank in July but was incorrectly recorded by the company for $696. - Checks outstanding on July 31 totaled $2,400. - Deposits in transit on July 31 totaled $8,000. - On July 31, the bank statement showed an NSF charge of $1,200 for a check received by the company from a customer, A. Cajias, 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