Exercise 4-9A Calculate the balance of cash using a bank reconciliation (L04-5) Spielberg Company's general ledger shows a checking account balance of $22,920 on July 31, 2021. The July cash receipts of $1,835, included in the general ledger balance, are placed in the night depository at the bank on July 31 and processed by the bank on August 1. The bank statement dated July 31 shows bank service fees of $50. The bank processes all checks written by the company by July 31 and lists them on the bank statement, except for one check totaling $1.410. The bank statement shows a balance of $22.445 on July Required: 1. Prepare a bank reconciliation to calculate the correct ending balance of cash on July 31, 2021. (Amounts to be deducted should be indicated with a minus sign.) SPIELBERG COMPANY Bank Reconciliation July 31, 2021 Bank's Cash Balance Company's Cash Balance Per Bank Statement $ 22.445 Per General Ledger 5 22.920 Deposits Outstanding 1,835 Service Fees (50) Check Outstanding (1.410) T Bank Balance per Reconciliation s 22.870 Company Balance per Reconciliations 22.870|| 2. Record the necessary entry(ies) to adjust the balance for cash. (If no entry is required for a transaction/event, select "No Jou Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the amounts that increase cash. Note: Enter debits before credits Date July 31, 2021 General Journal Debit Credit Record entry Clear entry View general journal