On August $1,2016,$ the accountant for Western Imports downloaded the company's July $31,2016,$ bank statement from the bank's Website. The balance shown on the bank statement was $$28,750.$ The July $31,2016,$ balance in the Cash account in the general ledger was $$14,183.$ Jenny Irvine, the accountant for Western Imports, noted the following differences between the bank's records and the company's Cash account in the general ledger: a$.$An electronic funds transfer for $$14,300$ from Foncier Ricard, a customer located in France, was received by the bank on July $31.$b$.$Check $1422$ was correctly written and recorded for $$1,200.$ The bank mistakenly paid the check for $$1,240.$c$.$The accounting records indicate that Check $1425$ was issued for $$69$ to make a purchase of supplies. However, examination of the check online showed that the actual amount of the check was for $$99.$d$.$A deposit of $$790$ made after banking hours on July $31$ did not appear on the July $31$ bank statement.e$.$The following checks were outstanding: Check $1429$ for $$1,248,$ and Check $1430$ for $$140.$f$.$An automatic debit of $$261$ on July $31$ from CentralComm for telephone service appeared on the bank statement but had not been recorded in the company's accounting records. $1.$Prepare a bank reconciliation for the firm as of July $31.$