On August $31,2014,$ Claresview Company had a cash balance per its books of $27,270.$ The bank statement on that date showed a balance of$16,760.$ A comparison of the bank statement with the Cash account revealed the following: $1.$ The August $31$ deposit of $17,210$ was not included on the August bank statement. $2.$ The bank statement shows that Claresview received EFT deposits from customers on account totalling$2,070$ in August. Claresview has not recorded any of these amounts. $3.$ Cheque #$673$ for $1,220$ was outstanding on July $31.$ It did not clear the bank account in August. All of the cheques written in August have cleared the bank by August $31,$ except for cheque #$710$ for$2,340,$ and #$712$ for $2,120.4.$ The bank statement showed on August $29$ an NSF charge of$1,014$ for a cheque issued by R$.$ Dubai, a customer, in payment of their account. This amount included a $8$ service charge by Claresview$$s bank. $5.$ Bank service charges of$27$ were included on the August statement. $6.$ The bank recorded cheque #$705$ for $201$ as$210.$ The cheque had been issued to pay for freight out on a sale. Claresview had correctly recorded the cheque. Prepare a bank reconciliation at August $31.($List items that increase balance as per bank & books first.$)$ CLARESVIEW COMPANY Bank Reconciliation August $31,2014$ $ $ $ $/$r$/$n CLARESVIEW COMPANY Bank Reconciliation August $31,2014$ EFT deposits of Accounts Payable EFT deposits of Accounts Receivable Outstanding cheque # $710$ Adjusted cash balance per bank Outstanding cheque # $712$ Deposits in transit Outstanding cheque # $673$ Bank service charge Error Cheque# $705$ NSF cheque Error Cheque# $710$ Cash balance per bank statement $