7-28A Preparing a bank reconciliation and journal entries The August 31 bank statement of Well Healthcare has just arrived from United Bank. To prepare the bank reconciliation, you gather the following data: a. The August 31 bank balance is $4,540 b. The bank statement includes two charges for NSF checks from customers. One is for $380 (#1), and the other is for $180 (#2) c. The following Well Healthcare checks are outstanding at August 31 Check No. 237 288 291 294 295 296 Amount S 80 190 570 600 30 70