Ottawa Landscaping fired its new bookkeeper due to concerns over the individual's competence. You have been asked to complete the January 31, 20x3 year-end accounting process and prepare the year-end financial statement. You have gathered the following information to help complete the year-end accounting Bank reconciliation The bookkeeper prepared the following incorrect bank reconciliation. The beginning balances are correct, and the amounts of the reconciling items are correct, but they have not been properly presented on the bank reconciliation INCORRECT RECONCILIATION Balance per bank Add: Outstanding deposit NSF cheque - Lood Deduct Note$250 interest collected 54,251 Balance per books 6,375 Add: Outstanding cheques 685 $1,950 4,928 (5,250) Deduct Hank service charges Bankerror 56,061 Total (35) (782) $6,061 Total 2 Adelinonal information 1 The 5685 non-sufficient fundu (NSF) cheque was received from R. Loud in settlement of an outstanding account receivable. The 55,000 note plus $250 interest collected by the bank on behalf of Ottawa landscaping was from Rost Company Ottawa Landscaping had not previously made any Journal entry with respect to the collection of the noto receivable, or the interest related to the note. The bank errot was the result of the bank deducting 5782 from Ottawa Landscaping's bank account for a 5762 choque that was written by another company, Ontario Landscaping te 3 Required Prepare the adjusting entries required for the cash account Calculate the adjusted balance per books Prepare a bank reconciliations at January 31