Hexcel Co$.$ deposits all receipts intact on the day received and makes all payments by cheque. On July $31,2023,$ after all posting was completed, its Cash account showed a $$10,932$ debit balance. However, Hexcel's July $31$

bank statement showed only $$10,077$ on deposit in the bank on that day along with the following information.

a$)$

b$)$

Outstanding cheques, $$2,756.$

Included with the July cancelled cheques returned by the bank was a $$30$ debit memo for bank services.

Cheque #$919,$ returned with the cancelled cheques, was correctly drawn for $$236$ in payment of the utility bill and was paid by the bank on July $15.$ However, it had been recorded with a debit to Utilities Expense and a credit to Cash as though it were for $$326.$

The July $31$ cash receipts, $$3,671,$ were placed in the bank's night depository after banking hours on that date and were unrecorded by the bank at the time the July bank statement was prepared.

Required

a$)$ Prepare a bank reconciliation for Hexcel Co$.$ at July $31.$

b$)$ Give the journal entries that Hexcel Co$.$ should make as a result of having prepared the bank reconciliation in part $($a$).$