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 $10.927 debit balance. However, keslet's July 31 bank statement showed only $10.915 on deposit in the bank on that day along with the following information a. Outstanding cheques, $2.767. b. Included with the July cancelled cheques returned by the bank was a $10 debit memo for bank services c. Cheque #919, returned with the cancelled cheques, was correctly drawn for $238 in payment of the utility bill and was paid by 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 $32 d. The July 31 cash receipts, $3,659, were placed in the bank's night depository after banking hours on that date and were unrecorded by the bank at the time the July bank statement was prepared. Required: 2. Prepare a bank reconciliation for Kesler Co. at July 31. KESLER CO. Bank Reconciliation July 31, 2020 Company's Books Book balance of cash Bank Statement nk statement balance d: Add: S 0 $ Deduct