Help Sav The bank reconciliation prepared by Winfield Construction on June 30, 2020, appeared as follows: Winfield Construction flank flecanestation June 30, 2012 $ 9,799 Book balance Bank statement balance Add: Deposit of June 30 in transit $10,360 1,500 $11,209 Deduct: Outstanding cheque #14 Adjusted bank balance 840 $10,360 Adjusted book balance $19,360 The Cash account in the General Ledger appeared as follows on July 31 Cash Explanation PR Debit Credit Acct. No. 101 Balance Date 2020 Dune 30 July 31 31 Balance 5,602 CR3 CD6 10,360 15,362 12,263 3,899 A list of deposits made and cheques written during July, taken from the Cash Receipts Journal and Cash Disbursements Journal.is shown below Deposits Made July 8 11 $1,290 1.650 Help Save & EX Submit July 8 11 24 31 Total Duly Cash Receipts 51,200 1,650 1,429 633 $5.002 Cheques Weitten No. 52 53 54 Total July Cash Disbursements $1,273 954 372 $3,099 The following bank statement is available for July Bank Statement Tot Winfield Construction Cheques/Changes v Deposits/Credits NSF #52 #96 07/02 07/08 07/11 461 1,773 421 07/02 1,500 07/08 1,290 07/11 1,650 07/24 1,429 07/31 PHT Principal Payment July 31, 2020 Bank of Montreal Balance 9,700 12,739 10.256 11,485 12,914 12.542 INT - Interest 07/31 NSF Not sufficient Funds 372 SC - Service Charge In reviewing cheques returned by the bank the bookkeeper noted that cheque #96 written by Winburn Construction in the amount of $421 was charged against Winfield's account in error by the bank The NSF cheque was regarding a customer account Jim Anderson Required: 1. Prepare a bank reconciliation at July 31 Hay 16.5.1 Company's Books S $ 12.263 Bank Statement Bank statement balance Add: Outstanding deponit Bank error (Winburn cheque) 12.542 Book balance Add: 633 421 12.263 Deduct: Outstanding Cheque 14 Outstanding Cheque 53 13 590 Deduct: NSF Jim Anderson 5 461 840 954 1.794 11.002 Austed book balance 5 $ 11.802 Adjusted bank balance 10:47 AM 2. Prepare the necessary journal entry to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation View transaction list Journal entry worksheet