Ivanhoe Rook Candies received a bank statement for the month of August 2014, which showed a balance per bank of $5,534. The company's cash account in the general ledger showed a balance of $4,972 at August 31. Other information that may be relevant in preparing a bank reconciliation for August follows: 1. The bank returned a NSF check from a customer for $55. 2. The company recorded cash receipts of $844 on August 31 but this amount does not appear on the bank statement. 3. A check correctly written and paid by the bank for $836 was incorrectly recorded in the cash payments journal for $680. The check was a payment on account. 4. Checks that were written in August but still had not been presented to the bank for payment at August 31 amounted to $438. 5. The bank posted \$1,204 to the company's account on August 31 representing an EFT payment from a customer that does not appear in the company's ledger. 6. The bank included a $25 debit memorandum for service charges for the month of August. Prepare a bank reconciliation for the Ivanhoe Rook Candies for August, which reconciles the balance per books and the balance per bank to their adjusted correct balances. Add V : EFT Collection of Receivable Prepare the necessary adjusting entries for Ivanhoe Rook Candies at August 31, 2014. (Credif account thites are outomatically Indented when the omount is entered. Do not indent manuolly) 31 (To record retumed NSF check from customer) 31 (Torecord bank service charges) 31 (To record error in check)