Pike Place Coffee's Accounting Clerk, Sushma Jani, has provided you with the information below for the company's October bank reconciliation. Pike Place Coffee's Cash account shows a cash balance on the trial balance of $55,750. The bank statement for the month of October shows an ending cash balance of $47,825 on October 31st. Here is some additional information about the Cash account and bank statement: 1. Bank fees for the month were $125.00. 2. The cash receipts from the Kamloops, Kelowna and Vancouver stores on October 31st were $11,567. The cash was delivered to the bank after the stores closed on October 31st but has not yet been processed by the bank. This deposit is not shown on the bank statement for October. 3. One of Pike Place Coffee's catering customers sent an e-mail money transfer on October 27th to clear an outstanding invoice, which was deposited directly to Pike Place's bank account. The customer did not advise the Accounting Clerk of their transfer, so Sushma has not yet recorded the payment. The amount of the e-mail money transfer was $2,437. 4. Sushma has provided you with a listing of outstanding cheques. The dollar amount of cheques that have not yet cleared the bank account is $5,890. 5. A cheque has been returned from the bank in the amount of $7,260. This cheque had been deposited on October 22nd after it was received from the customer and has now been returned as NSF. 6. After reviewing the bank statement, you notice that a payment for Utility charges cleared the bank for $4,720. It was incorrectly recorded in the general ledger for $7,420. REQUIRED: 1. Prepare the bank reconciliation at October 31, 2021. (8 Marks) 2. Prepare any adjusting journal entries required after completing the reconciliation. (4 Marks)