Carla Vista Rook Candies received a bank statement for the month of Aug gust 2014 , which showed balance per bank of $7,614. The company's cash account in the general ledger showed a balance of $6,828 at August 31 . Other information thatmay be relevant in preparing a bank reconciliation for August follows: 1. The bank returned a NSF check from a customer for $55. 2. The company recorded cash receipts of $1,164 on August 31 but this amount does notappeafonthe bank statement. 3. A check correctly written and paid by the bank for $1,156 was incorrectly recordedinthe casa paymentsjournal for $936. The check was a payment on account. 4. Checks that were written in August but still had not been presented to the bank for paymentatAugust 31 amounted to $598. 5. The bank posted \$1,652 to the company s account on Acigust 31 representing an EEtpayment froma customer that does not appear in the company s ledger. 6. The bank included a $25 debit memorandum for service charges for the month of August. (a) Prepare a bank reconciliation for the Garla Vista Rook Candies for August, which reconciles the balance per books and the balance per bank to their a justed correct balances