Kipling plc deposits all receipts and makes all payments by check. The following information is available from the cash records. June 30 Bank Reconciliation Balance per bank 7,000 Add: Deposits in transit 1,540 Deduct: Outstanding checks 2,000 Balance per books 6,540 Month of July Results Per Bank Per Book 8,650 9,250 4,500 5,810 4,000 3,100 1,500 15 Balance July 31 July deposits July checks July note collected (not included in July deposits) July bank service charge July NSF check from a customer, returned by the bank (recorded by bank as a charge) 335 Instructions a. Prepare a bank reconciliation going from balance per bank and balance per book to correct the cash balance. b. Prepare the general journal entry or entries to correct the Cash account.