E4-3B. Preparing a bank reconciliation (Learning Information from Grey's Photography Inc. Cash account as well as the July bank statement are presented next. Bank Statement: Cash Jul 1 Bal. Jul 30 2,200 Cheque #210 2,700 Cheque #211 50 450 Cheque #212 57 Cheque #213 285 Cheque #214 170 Pre-adjusted Bal Jul 31 3,888 Bal, Jul 1 Deposits: EFT-rent $2,200 405 Cheques: No. Amount 210 500 211 450 212 57 (1,007) Other Charges: Service charge $20 Cheque printing 35 NSF cheque #201 90 Bal, Jul 31 (145) $1,453 Cheque 210 was written for $500 to pay salaries expense. Requirements 1. Prepare the bank reconciliation on July 31. 2. Prepare all necessary journal entries for Grey's Photography Inc. to update the Cash account as a result of the bank reconciliation.