Lesler Co. deposits all cash receipts on the day received and makes all payments by cheque. On July 31, 2023, after all posting was completed, its Cash account showed a $10,901 debit balance. However, Kesler's July 31 bank statement showed only $10,023 on deposit in the bank on that day along with the following information.

Outstanding cheques, $2,741.

Included with the July cancelled cheques returned by the bank was a $58 debit memo for bank services.

Cheque #919, returned with the cancelled cheques, was correctly drawn for $125 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 $215.

The July 31 cash receipts, $3,651, 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.

repare a bank reconciliation for Kesler Co. at July 31, 2023.

the journal entries that Kesler Co. should make as a result of having prepared