Problem 1-Bank Reconciliation * Sacred Grounds, a coffee shop, had the following information for January 31, 2019: Balance on bank statement, January 31, 2019 $42,000 Service charges for January 2019 25 Interest earned 18 Cash account balance on books, January 31, 2019 39,500 Deposits in transit 18,000 + Check received by us from customer was returned by bank as NSF $1,900 Collections of accounts receivable made directly by bank $3,900 Outstanding checks 19,307 Check we wrote for $4,000 recorded in error by bank as $4,800. + Prepare the bank reconciliation for Sacred Grounds for January 2019 and prepare the necessary journal entries for January 31, 2019