On 31 July, Brian Companys Cash at Bank account had a credit balance of $4 647.50. The following information is made available by the company for you to prepare a bank reconciliation for July:

1. Deposit in-transit 31 July amounted to $1 015.30.
2. Outstanding cheques 31 July amounted to $530.00.
3. The bank statement at the end of July indicated a debit balance of $2 000.00.
4. The bank incorrectly deposited a $799.20 cheque of Bright Company against Brians bank account.
5. A $10 bank service charge has not yet been recorded on the book.
6. Brian Company neglected to record $4 500 of a borrowing from the bank on a 14% interest. The bank statement shows the $4 500 deposit and an interest charge of $52.5 of the month.
7. The bank statement shows that Kulkas cheque for $514.50 had been dishonoured. Kulka the customer had sent the cheque to pay an account of $525 less 2% discount.
8. Brian Company recorded a $734 payment for repairs expense as $743.

Required:

Prepare a bank reconciliation statement for Brian Company as at 31 July to adjust both, the bank statement and the book record.	(8 marks)
Prepare the general journal entries necessary to bring the cash at bank account into agreement with the adjusted balance on the bank reconciliation statement (ignore GST and narrations).	(5 marks)