8. Mr. Rashid tried to reconcile his bank balance as on 31st May 2021 but could not reconcile. Mr. Rashid's Reconciliation is given below. Cash balance per bank OMR 17,801 Less: Bank service charge 125 Add: NSF check 3,450 Adjusted balance per bank OMR 21.126 OMR 19,376 4,650 2,650 OMR 21,375 Cash balance per books Add: Outstanding checks Less: Deposits in transit Adjusted balance per books Instructions Required: Prepare a correct bank reconciliation. 7. The inexperienced accountant of Alsaid Repair Shop has prepared the following incorrect Trial Balance. He believes the account balances are correct, but not sure if he could correctly separate the debit and credit account balances. Alsaid Repair Shop Trial Balance For the month ended on 30th April 2021 Account title Debit Credit Cash 6000 Owner's Equity 12000 Equipment Account 4000 Office Rent Expense 1000 I Supplies 500 Advertising Expense 500 Account Payable 1000 Service Revenue 5500 3000 Drawings 1000 Salaries Expense 3000 Notes Payable 1500 Utilities Expense 6000 Account Receivable 2000 Salaries Payable 22500 24500 Total Required: You are required to prepare a correct Trial Balance of Alsaid Repair Shop