(a) The adjusted trial balance of Whispering Company shows the following data pertaining to sales at the end of its fiscal year, October 31, 2025: Sales Revenue $722,100, Delivery Expense $12,540, Sales Returns and Allowances $22,860, and Sales Discounts $11,760. Prepare the revenues section of the income statement. WHISPERING COMPANY Income Statement 69 SA $ 69 Description DEP Customer deposit INT Interest earned SF Service fees NOTE Note collected CHK Customer check NSF Nonsufficient funds EFT Electronic funds transfer DC Debit card Additional information: a. The difference in the beginning balances in the company's records and the bank statement relates to check number 530, which is outstanding as of June 30, 2024. b. The debit card transaction for the purchase of equipment on 7/19 is correctly processed by the bank. c. The EFT on July 26 in the bank statement relates to the purchase of office supplies Required: 1. Prepare a bank reconciliation for Ravine's checking account on July 31, 2024. 2. Record the necessary cash adjustments. Required 1 Required 2 Prepare a bank reconciliation for Ravine's checking account on July 31, 2024. (Amounts to be deducted should be indicated with a minus sign. Total entries to the same account together when entering in the bank reconciliation.) RAVINE INCORPORATED Bank Reconciliation July 31, 2024 Bank's Cash Balance Company's Cash Balance. Per bank statement $ 5,030 Per general ledger $ 6,790 Deposits outstanding 2,660 Company error Checks outstanding Interest earned Office supplies NSF check Service fees Company balance per reconciliation Bank balance per reconciliation Required 1 Required 2 > Record the necessary cash adjustments. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet < 1 2 ces Record the entries that increase cash. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal