Harrison Company maintains a checking account at the First National City Bank. The bank provides a bank statement along with canceled checks on the last day of each month. The July 2021 bank statement included the following information: The company's general ledger account had a balance of $40,278 at the end of July. Deposits outstanding totaled $7,100 and all" checks written by the company were processed by the bank except for those totaling $8,500. In addition, a $2,800 July deposit from a credit customer was recorded as a $280 debit to cash and credit to accounts recelvable, and a check correctly recorded by the company as a $70 disbursement was incorrectly processed by the bank as a $700 disbursement. Required: 1. Prepare a bank reconcillation for the month of July. 2. Prepare the necessary joumbl entries at the end of July to adjust the general ledger cash account. \begin{tabular}{|l|l|} \hline Event & \multicolumn{1}{|c|}{ General Journal } \\ \hline 1 & Cash \\ \hline & Accounts recelvable \\ \hline & \\ \hline & Miscellaneous expense \\ \hline & Accounts recelvable \\ \hline & Interest expense \\ \hline & Notes payable \\ \hline & Cash \\ \hline \end{tabular} Journal entry worksheet Record the credits to cash revealed by the bank reconciliation. Use the miscellaneous expense account to record the bank service charges. Note: Enter debits before credits