Cask account in the geenerat ledger was $13,637. Jensy Igletis, the aceountant for Wettern Exporth, noted the following Ciffereses between the bank's rocords and the company't Cath aceonst in the general ledger. a. An electronie funds trantfer for $14,900 from Defoetaine Equipement, a eustomer located in Frasce, was received by the bank on July 31. b. Chock 1422 was correctly written and reconded for $1,200. The bank mirtakenly paid the check for $1,230. 4. A depotit of $850 made after banking bours on July 31 did not appear oe the Jaly 31 baek atutement. e. The following checks were outstanding: Cbeck 1429 for $1,254 and Cbeck 1430 for $146. f. An automatic debit of $267 on July 31 from CentralComen for telephone service appeared on the bank statement but had sot been recorded in the company's aceounting records. INSTRUCTIONS 1. Prepare a bank reconciliation for the firm as of Jaly 31 . 2. Record general journal entries for the items on the bunk reconciliation that must be journalired. Date the entries July 31,20X1. Use 19 as the page number