he bank reconciliation prepared by Winfield Construction on June 30, 2023, appeared as follows: Winfield Construction Bank Reconciliation June 30, 2023 Bank statement balance $ 9,700 Book balance $ 10,360 Add: Deposit of June 30 in transit 1,500 $ 11,200 Deduct: Outstanding cheque #14 840 Adjusted bank balance $ 10,360 Adjusted book balance $ 10,360 The Cash account in the General Ledger appeared as follows on July 31: Cash Acct. No. 101 Date Explanation PR Debit Credit Balance 2023 June 30 Balance 10,360 July 31 CR3 5,002 15,362