Based on the following bank reconcilation, prepare the journal entries:

Instructions Ruggero Celini Associates Bank Reconciliation July 31,20 - 1 Bank statement balance, July 31 2. Add deposits in transit 5 4 \begin{tabular}{|r|r|} \hline & $1,684.00 \\ \hline 5418.50 & \\ \hline 100.50 & 519.00 \\ \hline & $2.05.00 \\ \hline \end{tabular} 5 Deduct outstanding theds: 10 it Book balance, luly 31 51,679.00 12. Add: 13 Eror on Check No. 191: 4. Interest eamed is. 16. Deduct