On July 31, 2013, the balance in Stacked Stone Masonry's checkbook and Cash account was $7.318.59. The balance shown on the bank statement on the same date was $8, 442.03. Prepare a bank reconciliation statement for the firm as of July 31, 2013. Record general journal entries for any items on the bank reconciliation statement that must be journalized. Date the entries July 31, 2013. Analyze: After all journal entries have been recorded and posted, what is the balance in the Cash account