Joan Li Confectionery's bank statement as at June 30, 20x1 indicated a balance of $ 255 and the Cash account on the same date showed a balance of $ 218. A comparison of the bank statement and the relevant records revealed the following reconciling items: a. Cheques amounting to $970 issued by Joan Li Confectionary on June 29 had not been presented to the bank for payment. b. A cheque of $465 issued to a customer was returned by the bank as dishonoured. A deposit of $1,074 was made on 28 June but this deposit was not shown in the bank statement. d. The bank had wrongly credited Joan Li Confectionery's bank account with $42. e. Bank charges of $86 was shown in the bank statement. f. The bank statement had shown deposits of $650 made by Joan Li Confectionery cus- tomers. Instructions 1. Journalise the necessary adjusting entries. 2. Show the adjustment to cash account. 3. Prepare the bank reconciliation statement