Heaven Rook Candies received a bank statement for the month of August 2014, which showed a balance per bank of $6,450. The company's cash account in the general ledger showed a balance of $5,780 at August 31 . Other information that may be relevant in preparing a bank reconciliation for August follows: 1. The bank returned a NSF check from a customer for $55. 2. The company recorded cash receipts of $980 on August 31 but this amount does not appear on the bank statement. 3. Acheck correctly written and paid by the bank for $970 was incorrectly recorded in the cash payments journal for $790. The check was a payment on account. 4. Checks that were written in August but still had not been presented to the bank for payment at August 31 amounted to $510 5. The bank posted \$1,400 to the company's account on August 31 representing an EFT payment from a customer that does not appear in the company's ledger. 6. The bank included a $25 debit memorandum for service charges for the month of August. (a) - Prepare a bank reconciliation for the Heaven Rook Candies for August, which reconciles the balance per books and the balance per bank to their adjusted correct balances