Kesler Co. deposits all receipts intact on the day received and makes all payments by cheque. On July 31, 2020, after all posting was completed, its Cash account showed a $10,897 debit balance. However, Keslers July 31 bank statement showed only $9,988 on deposit in the bank on that day along with the following information.

1. Outstanding cheques, $2,731.
2. Included with the July cancelled cheques returned by the bank was a $50 debit memo for bank services.
3. Cheque #919, returned with the cancelled cheques, was correctly drawn for $678 in payment of the utility bill and was paid by the bank on July 15. However, it had been recorded with a debit to Utilities Expense and a credit to Cash as though it were for $768.
4. The July 31 cash receipts, $3,680, were placed in the banks night depository after banking hours on that date and were unrecorded by the bank at the time the July bank statement was prepared.

Required: a. Prepare a bank reconciliation for Kesler Co. at July 31.