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On July 31, 2020, Stormy Weather Company's bank statement showed a balance of $14,575.36. On the same date, the balance of cash per the general ledger was $11,676.20. Stormy Weather provided you with the following additional information: 1. The bank statement reflected $39.76 of interest earned on the bank balance. 2. After comparing the deposits recorded in the books with the deposits listed in the bank statement, it was determined that the July 31st deposit of $3,201.40 was not recorded by the bank until August 1. 3. After comparing the cheques recorded in the books with the cheques listed on the bank statement, it was determined that total cheques outstanding were $6,458.40. 4. A debit memo was sent by the bank indicating that a customer's cheque for $442.60 had been returned NSF. 5. Bank service fees of $45.00 were included on the bank statement. 6. Cheque #567 was correctly written by Stormy Weather for $1,346.00 and was correctly paid by the bank. However, it was incorrectly recorded in the cash general ledger account as $1,436.00 by Stormy Weather. Required: a) Prepare the bank reconciliation for Stormy Weather Company at July 31, 2020. b) Prepare the general journal entry(ies) necessary to adjust Stormy Weather Company's cash account in the general ledger