Bart Corporation's June 30 bank reconciliation included the following information: Deposits in Transit Outstanding Checks $3,310 #341 $960 #343 $540 #342 $1,320 #344 $1,270 Bart's July bank statement appeared as follows: AMERICAN NATIONAL BANK OF SPRINGFIELD Denver, CO 48201-250 (313)-999-9999 Depositor Name Bart Corporation For Period: Jul 1 through Jul 31 Account Number 999.9999991 Montily Summary Beginning Balance July 1 $ 6,030 Total Deposits and Other Credits $ 25 295 Total Chicks Paid and Other Debits $ (16.140) Endmg Balancs July 31 5 15.185 Deposits Received: Other Credits: Date Amount Date Description Amount Jul 15 3,310 Jul 7 Collection of a 51,400 note plus 5140 5 1.515 5 5,780 interest less a $25 transaction fee 12 4.920 19 4,640 Other Debits: 26 5130 Date Description Amount Checks Paid Jul 23 NSF Check written by Apu Corp 5 1,240 Check No Amount W341 960 Jul 31 Monthly Service Charge 30 343 560 W346 3.520 1347 1.460 W340 1.940 W351 3.610 352 2340 Barts general ledger cash account for July appeared as follows. CASH DR CR Beg Balance 5 5,250 Cash Receipes: Cash Payments: 7/5 5,780 3.520 Ck No. 346 7/12 4,920 1,640 Ck No. 347 7/19 4,640 1940 Ck No. 348 7/26 5,130 1,370 Ck No. 349 7/31 2,860 2.250 Ck No: 350 3,610 Ck No. 351 2,840 Ck No. 352 4.130 Ck No 353 End. Balance 5 7,200 *Upon comparison with the bank statement, it was discovered that check number 347, correctly written for $1,460 for the payment of salanes was incorrectly journalized and posted by But as $1.640 Required: 1. Prepare a bank reconciliation for July 31 for Bart Corporation in the attached workpaper file 2. Prepare the necessary journal entries in the attached workpaper file