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 statements. 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: $1,950 4,928 Balance per bank Add: Outstanding deposit NSF cheque R. Loud Deduct: Note $250 interest collected $4,251 Balance per books 6,375 Add: Outstanding cheques 685 (5.250) Deduct: Bank service charges Bank error (35) (782) Total $6,061 Total $ 6,061 Additional information: 1. The 5685 non-sufficient funds (NSF) cheque was received from R. Loud in settlement of an outstanding account receivable. 2. The $5,000 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 note receivable, or the interest related to the note. 3. The bank error was the result of the bank deducting S782 from Ottawa Landscaping's bank account for a $782 cheque that was written by another company, Ontario Landscaping Inc. Required - Prepare the adjusting entries required for the cash account. Calculate the adjusted balance per books. b. Prepare a bank reconciliation as at January 31. a