Problem 2 (5 marks) Using the following information, prepare a bank reconciliation and any adjusting entries necessary as a result of the bank reconciliation for Balmoral Ltd for 30 April a. The bank statement balance is $9,100. The cash account balance is $7,412 Outstanding cheques totalled $1,600. Outstanding deposit $300. The bank service charge is $12. cameos: Collection of a note receivable by bank, $400. 1. Journal entries