In reviewing cheques returned by the bank, the bookkepper noted that cheque#$96$ weitten by Winburn Construction in the amount of $$418$ was changed against Winfield's account in error hy the bank. The NAF cheque was regarding a customer account, Jim Anderson. $1.$ Prepare a bank reconiliation at July $31.2.$Prepare tge necessry jpurnal entry to bring the general ledger cash account into agreement with the adjusted balance on the bank reconiliation.