On July 31, USA Ltd. had a cash balance of $12,934 in its general ledger. The bank statement on that date showed a balance of $21,722. A comparison of the bank statement with the Cash account revealed the following: 1. The bank statement included service charges and credit card fees of $118. 2. The bank statement included electronic collections from customers on account totaling $5,230. USA had not recorded the EFT. 3. A deposit of $3,100 made by another company was incorrectly added to USA's account by the Bank 4. Salaries of $4,200 were paid electronically during the month. The company has already recorded these. 5. Cheques outstanding on June 30 totaled $2,738. Of these, $2,162 worth cleared the bank in July. All cheques written in July cleared the bank in July. (a)Prepare the bank reconciliation at July 31. (b) Prepare any journal entries required from the reconciliation