Hathaway Company's general ledger shows a cash account balance of $23,320 on July 31,2024 . Cash sales of $1,876 for the last three days of the month have not yet been deposited. The bank statement dated July 31 shows bank service fees of $54 and an NSF check from a customer of $340. The bank processes all checks written by the company by July 31 and lists them on the bank statement, except for one check totaling $1,540. The bank statement shows a balance of $22,590 on July 31 . Required: 1. Prepare a bank reconcillation to calculate the correct balance of cash on July 31,2024. 2. Record the necessary entry(les) to adjust the balance for cash