i did part a already if you can please just check if its correct. and then please do part b the journal entries. thank you!

The cash transactions and cash balances of Banner, Inc., for July were as follows. 1. Banner, Inc's account for Cash showed a balance at July 31 of $125,568. 2. The July bank statement showed a closing balance of $114,828. 3. The cash received on July 31 amounted to $16,000. It was left at the bank in the night depository chute after banking hours on July 31 and therefore was not recorded by the bank on the July statement. 4. Also included with the July bank statement was a debit memorandum from the bank for $50 representing service charges for July 5. A credit memorandum enclosed with the July bank statement indicated that a non-Interest-bearing note receivable for $4.000 from Rene Manes, left with the bank for collection, had been collected and the proceeds credited to the account of Banner, Inc. 6. Comparison of the paid checks returned by the bank with the entries in the accounting records revealed that check no. 821 for $519, issued July 15 in payment for office equipment, had been erroneously entered in Banner's records as $915. 7. Examination of the paid checks also revealed that three checks, all issued in July, had not yet been paid by the banke no. 811 for $314; no, 814 for $625, and no. 823 for $175. 8. Included with the July bank statement was a $200 check drawn by Howard Williams, a customer of Banner, Inc. This check was marked NSF. It had been included in the deposit of July 27 but had been charged back against the company's account on July 31 Required: a. Prepare a bank reconciliation for Banner, Inc, at July 31. b. Prepare journal entries (in general journal form) to adjust the accounts at July 31. Assume that the accounts have not been closed. BANNER, INC. Bank Reconciliation July 31 Balance per bank statement, July 31 Add: Deposit in transit $ 114,828 16,000 $ 130,828 $ 314 Deduct: Outstanding checks No.811 No.814 No.823 625 175 1,114 $ 129,714 $ 125,568 Adjusted cash balance Balance per accounting records, July 31 Additions: Add: Note receivable collected by bank Check No. 821 for office equipment: Recorded as Actual amount $ 4,000 915 519 $ 396 4,396 $ 129,964 $ Deductions: Deduct: NSF check, Howard Williams Deduct: Service charges Adjusted cash balance 200 50 250 $ 129,714 View transaction list Journal entry worksheet