Problem $2($Audit of Cash$)$ The bank reconciliations for Juliet Corporation $($the Company$)$ for the months of December $31,2022,$ and December $31,2023,$ are as follows. You have also been able to obtain the following additional information related to the $12\mathrm{.}31\mathrm{.}23$ bank reconciliation. Required Describe the audit procedures that you would perform on each of the $4$ items, that appear in the bank reconciliation; that is$,$ the bank balance, the deposits in transit, the outstanding checks, and the balance per the general ledger. Assume that in the process of performing the procedures that you described in the preceding requirement that you noted that the reconciliation does not agree to the general ledger by $$400.$ When you inquire of the person responsible for the bank reconciliation about this difference, he indicates that the $$400$ is a bank service charge that has not been recorded. Prepare the necessary journal entry.