Cheques WrittenNo$\mathrm{.}525354$Total July Cash Disbursements$ $1,707918360$$ $2,985$The following bank statement is available for July:Bank StatementTo: Winfield ConstructionCheques$/$ChargesDeposits$/$CreditsNSF#$52$#$9607/0207/0807/114431,707403$#$5407/31$NSF $=$ Not SufficientFunds$360$SC $=$ ServiceCharge$07/0207/0807/1107/2407/311,3801,2301,5901,375$PMT $=$ PrincipalPaymentJuly $31,2023$Bank of MontrealBalance$9,10010,0379,56010,74712,12211,762$INT $=$ InterestIn reviewing cheques returned by the bank, the bookkeeper noted that cheque #$96$ written by Winburn Construction in the amount of $$403$ was charged against Winfield's account in error by the bank. The NSF cheque was regarding a customer account, Jim Anderson.Required:$1.$ Prepare a bank reconciliation at July $31.$