On January 15 . Tundra Co sold merchandise to custamiers for cash of $52.000 (cost $35.500) Merchandise costing $13.500 was sold to customers for $19,800 on January 17 , terms 210,n30. Sales totalling $381,000(cost$258,000) were recorded on January 20 to customers using MasterCard; assume the credit card charges a 2\% fee. On January 25, sales of $94,000 (cost $63,200) were made to debit card customers. The bank charges Tundra a flat fee of 0.5% on all debit card transactions. Required: Prepare joumal entries for each of the transactions described (assurle a perpetisa inventory system). Inurnal antry worksheet Kesler Co. deposits all receipts intact on the day received and makes all payments by cheque. On July 31,2023 , after all posting was completed, its Cash account showed a $10,909 debit balance. However, Kesler's July 31 bank statement showed only $10,031 on deposit in the bank on that day along with the following information. a. Outstanding cheques, $2.744 b. Included with the July cancelled cheques retumed by the bank was a $28 debit memo for bank services. c. Cheque 1919 , returned with the cancelled cheques, was correctly drawn for $786 in payment of the utility bill and was paid by the bank on July 15 . However, it had been recorded with a debit to Utities Expense and a credit to Cash as though it were for $876. d. The July 31 cash receipts, $3,684, were placed in the bank's night depository after banking hours on that date and were unrecorded by the bank at the time the July bank statement was prepared Required: a. Prepare a bank reconciliation for Kesler Co. at July 31