Complete the Bank Reconciliation:

On January 31, 2023, ACDC Companys bank statement showed a balance of $15,575. On the same date, the balance of cash per the general ledger was $11,675. ACDC Company provided you with the following additional information:

1. The bank statement reflected $40 of interest earned on the bank balance.

2. After comparing the deposits recorded in the books with the deposits listed in the bank statement, it was determined that the January 31st deposit of $2,200 was not recorded by the bank until February 1.

3. After comparing the cheques recorded in the books with the cheques listed on the bank statement, it was determined that total cheques outstanding were $6,450.

4. A debit memo was sent by the bank indicating that a customers cheque for $455 had been returned NSF. The bank charged an additional $35 NSF fee on this return and ACDC is going to charge that fee to the customer.

5. Bank service fees of $25.00 were included on the bank statement.

6. Cheque #567 was correctly written by ACDC for $1,346.00 and was correctly paid by the bank. However, it was incorrectly recorded in the cash general ledger account as $1,436.00 by ACDC.

Required:

a) Prepare the bank reconciliation for ACDC Company at January 31, 2023.

b) Prepare the general journal entry(ies) necessary to adjust the ACDC Company's cash account in the general ledger.