Instructions: Using the information below, complete the bank reconciliation for both the "book" and the "bank" sides, and create all necessary adjusting journal entries Details: - Cash balance per company's records as of July 31st, 2021 was $26,190 - Bank statement balance as of July 31st, 2011 was $23,705 - A deposit in the amount of $4,500 was deposited into the night depository of the bank on July 31st, 'but did not get recorded in the July 31st bank statement balance. - Check #174 in the amount of $625 and check #171 in the amount of $2,250 were outstanding as of this bank statement - An NSF check in the amount of $775 (written by Jonah Jones, a customer) was returned by the bank to the company in the July 31st bank statement - A bank service charge in the amount of $35 was included in the July 31st bank statement - Interest in the amount of $180 was deposited into our account by the bank. - The bank collected $1,500 from a customer (K. Smith) on our behalf as part of the lockbox service that we established with the bank. - The bank erroneously posted another company's check (i.e. withdrawal) in the amount of $5,000 to our account. - The bank erroneously posted another company's deposit into our account in the amount of $3,000 - After reconciling the bank statement, we noticed that a check that was written to pay for the current month's utilities in the amount of $360 was improperly recorded in our own books as $630. (It was properly recorded in the bank statement as $360.) Requirement 1: Complete Bank Reconciliation Bank's Cash Balance Company's Book Balance Before Reconciliation Adjustments After Reconciliation Requirement 2: Complete necessary adjusting entries related to bank reconciliation