Prepare any journal entries necessary as a result of the bank reconcillation. (Credit ocoount titles are cutomaticolly indented wit the anvent is entered Do not indent manually it no entry is required, select "No Entry" for the occount viles and enter Ofor the anounts (ist all debit entries before credit entries) Blue Company's bank statement for the month ended January 31 showed a balance per bank of $34,728. The company's Cash balance at January 31 was $16,398. Other information is as follows: 1. Cash receipts for January were $87,679, of which $5,279 was outstanding at January 31 . 2. The bank statement shows a debit memorandum for $155 for cheque printing charges. 3. Cheque no. 119 payable to Blossom Company was recorded in the general journal and cleared the bank for $363. A review of the Accounts Payable subsidiary ledger shows a $151 credit balance in the account of Blossom Company and that the payment to it should have been for $514. 4. The total amount of cheques written during January was $75,166, of which $6,019 was outstanding at January 31 . 5. Cheque No. 127 was correctly written and paid by the bank for $549. The general journal reflects an entry for cheque no. 127 as a debit to Accounts Payable and a credit to Cash for $594. 6. The bank returned an NSF cheque from a customer for $790. 7. The bank included a credit memorandum for $18,490, which represents an EFT collection of a customer's account