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 $10,891 debit balance. However, Kesler's July 31 bank statement showed only $9 943 on deposit in the bank on that day along with the following information a. Outstanding cheques, $2.719 b. Included with the July cancelled cheques returned by the bank was a $38 debit memo for bank services c. Cheque #919, returned with the cancelled cheques, was correctly drawn for $674 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 $764 d. The July 31 cash receipts, $3,719, 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: a. Prepare a bank reconciliation for kesler Co. at July 31 KESLER CO. Bank Reconciliation July 31, 2020 Company's Books 10,971 Book balance of cash Add: Bank Statement Bank statement balance Add: 5