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 $10,905 debit balance. However, Kesler's July 31 bank statement showed only $10,048 on deposit in the bank on that day along with the following information. a. Outstanding cheques, $2,748 b. Included with the July cancelled cheques returned by the bank was a $66 debit memo for bank services. C. Cheque #919, returned with the cancelled cheques, was correctly drawn for $451 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 $541. d. The July 31 cash receipts, $3,629, 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 Book balance of cash Add: Bank Statement Bank statement balance Add: $ 0 $ 0 Deduct: Deduct: Adjusted bank balance Adjusted book balance b. Give the journal entries that Kesler Co. should make as a result of having prepared the bank reconciliation in part (a). View transaction list Journal entry worksheet