On 31 December 2022, the Cash at Bank balance in the general ledger of Toby Ltd showed a debit balance of $11,766. The bank statement received from Community Bank has a credit balance of $11,000. While comparing the bank statement with the cash account in the attempt to reconcile the two balances, the following facts were discovered: 1. While the company's record showed $6,500 was deposited by Toby Ltd, the amount has not been recorded yet by the bank as at 31 December. 2. The bank statement showed a debit entry of $120 for bank fees. 3. On 31 December, the bank informed Toby Ltd that they had been incorrectly charged $1,500 by the bank. This amount will be added back to Toby Ltd's account in the following month. 4. Outstanding EFTs at 31 Dcecmeber totalled $8,200. 5. On 31 December the bank statement showed a reversal entry of $900 that had been originally deposited by Jennifer, a customer, to Toby Ltd. 6. Cash sales of $660 deposited on 20 December was correctly recorded by bank. The cash receipts journal entry was incorrectly made for $606 by Toby Ltd. Required a. Prepare a bank reconciliation at 31 December 2022 based on the provided information. (4 marks) b. Prepare journal to record the necessary adjusting entries at 31 December 2022. (3 marks). Narrations are not required