On August 31, 2019, the balance In the checkbook and the Cash account of the Dry Creek Bed and Breakfast was $12,192. Thee balance shown on the bank statement on the same date was $13147 Notes The firm's records Indicate that a $1,350 deposit dated August 30 and a $691 deposit dated August 31 do not appear on the bank statement. a. b. A service charge of $9 and a debit memorandum of $270 coverlng an NSF check have not yet been entered In the firm's records. The check was Issued by Art Corts, a credit customer) c. The following checks were Issued but have not yet been pald by the bank Check 712, $1ee Check 713, $115 Check 716, Check 736, $567 Check 739, 68 Check 741, $118 $228 d. A credit memorandum shows that the bank collected a $2,034 note recelvable and Interest of $53 for the firm. These amounts have not yet been entered In the firm's records. Requlred 1. Prepare a bank reconcillation statement for the firm as of August 31 2. Record general Journal entries for Items on the bank reconcillation statement that must be Journalized. Analyze: What effect did the Journal entries recorded as a result of the bank reconcililation have on the fundamental accounting equation